On Form 5329, an IRA distribution penalty exception may NOT be used by a taxpayer who __________.

Was unemployed and paid health insurance premiums.

Was permanently and totally disabled.

Received the distribution as part of a series of substantially equal periodic payments paid over the life expectancy of the participant (or joint life expectancies of the participant and beneficiary).

Had to pay their spouse part of the funds in their IRA under a qualified domestic relations order (QDRO).