Which of the following taxpayers is ineligible to claim an exclusion to their income for US Savings bond income?

Select one:

a$.$ Dean, single filer, age $37,$ MAGI of $$79,500,$ cashes out his bond to pay for college expenses.

b$.$ Jim and Pam, joint filers, MAGI of $$135,000,$ cashing out a bond to help pay for their daughter's college tuition.

c$.$ Lorelai, single filer, MAGI of $$55,000,$ cashes out a US savings bond to pay for an upgrade to her house.

d$.$ All of these people are eligible.