There are a select number of groups that are exempt from the individual mandate, and therefore its penalties. Which of the following taxpayers will not have to pay an "individual shared responsibility penalty" on their California tax return? (a) Adelina is an undocumented immigrant with no dependents who must file a California tax return (b) Oliver is an American Indian who prefers to get medical care from the Indian Health Service rather that Covered California (c) Pearl didn't have health insurance in January, February, and March, but she did have adequate coverage during the last nine months of (d) All of the taxpayers above qualify for an exemption from the California penalty for lacking health insurance during part or all of 2021