Luther, age $54,$ and Lexi, age $56,$ are married and file a joint return.

$$ Lexi has family coverage through her High Deductible Health Plan $($HDHP$)$ at work. In $2023,$ Lexi contributed $$2,350$ to her Health Savings Account $($HSA$).$ Luther made contributions totaling $$3,000$ to his HSA in $2023.$

$$ Luther's Form $1099-$SA shows a distribution from his HSA of $$3,000.$ They have receipts showing they paid:

o $$300$ for new eyeglasses for Lexi,

o $$2,200$ in copays for doctor visits and tests,

o $$400$ for over the counter medication, and

o $$100$ for Personal Protective Equipment $($PPE$)$ to prevent the spread of COVID$-19$ and home COVID$-19$ tests

$$ In April $2023,$ Luther was diagnosed by his physician with a terminal illness. In May, Luther and Lexi decided to take a luxury vacation before his health deteriorated. They used a distribution from Luther's IRA to pay for it$.$ They received a Form $1099-$R showing $$15,000$ in Box $1,$ and code $1$ in Box $7.$

$$ Lexi sold a used handbag on an online marketplace. She received a Form $1099-$K reporting the $$700$ sale. She originally paid $$1,000$ for the bag.

does Luther qualify for an exception to the additional tax on early distributions?