In many cases, California law does not conform to federal law. Taxpayers who do not have health coverage for themselves and their dependents in 2022 will pay an "Individual Shared Responsibility Penalty" when they file their 2022 California income tax returns. In which case is the taxpayer not obligated to pay the penalty? 

The taxpayer was incarcerated in 2022. 

The taxpayer is a non-resident. 

The taxpayer is under the poverty income level. 

All of the above are correct