For 2017,most US citizens and residents are subject to the ACA individual shared responsibility provisions.Which of the following best describes the ACA individual mandate provisions?

1.A taxpayer must have minimum essential coverage for atleast one month in 2017

2. A taxpayer must have minimum essential coverage in every month of 2017 or be subject to the ACA tax penalty

3.A taxpayer must have minimum essential coverage in every month of 2017 or qualifyi for an ACA exemption

4.A taxpayer must have minimum essential coverage in every month of 2017, qualify for an ACA exemption or be subject to the ACA tax penalty