Jacob and Mekayla did not have health coverage during 2023. They are married, filing jointly taxpayers with one child and a gross household income of $150,000. Neither Jacob nor Mekayla qualifies for an exemption from the requirement to have coverage and the $57,994 is the state filing threshold for a married couple, both under 65 years old with one dependent for the 2023 tax year. Therefore, when they file their California income tax return they will pay an Individual Shared Responsibility Penalty for what amount