Which of the following taxpayersis ineligible for the Premium Tax Credit?

A. Martha, who was enrolled in a Marketplace plan for only six months of the year.

B. Justin, whose household income is equal to 300% of the federal poverty line for his family size.

C. Nora, who is claimed as adependenton her sister's tax return.

D. Araceli, who was married during the year but filed separately from her husband. She qualified to use (and did use) the head of household filing status.