1) Your AGI is $60,000 or less and you live in one of the
following states: AL, AR, AZ, CA, GA, IA, ID, IN, KY, MI, MN, MO, MS, NC, ND,
NY, OK, OR, RI, SC, VA, VT or WV or
2) Your AGI is $60,000 or less, you are 60 or younger and
you live in one of the following states: CO, CT, DC, DE, HI, IL, KS, LA,
MA, MD, ME, MT, NE, NJ, NM, OH, PA, UT or WI.