Which of the following taxpayers may exclude interest earned on Series EE U$.$S$.$ Savings Bonds? The bonds were issued after $1989$ in the name of the taxpayer $($or in the name of both the taxpayer and their spouse, if married$).$ All were at least $24$ years old before the issue date. In each case, their modified adjusted gross income $($MAGI$)$ is less than $$106,850.$