; (B) a form 1040 (including any prepared or electronic version of such form) required pursuant to the Internal Revenue Code of 1986, except that such form shall be considered a qualifying form only if the student or family files such form in order to take a tax credit under section 25A of the Internal Revenue Code of 1986, and would otherwise be eligible to file a form described in subparagraph (A); or (C) an income tax return (including any prepared or electronic version of such return) required pursuant to the tax code of the Commonwealth of Puerto Rico, Guam, American Samoa, the Virgin Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, or Palau. (c) Zero expected family contribution The Secretary shall consider an applicant to have an expected family contribution equal to zero if— (1) in the case of a dependent student— (A) the student's parents include at least one parent who is a dislocated worker; and (B) the sum of the adjusted gross annual income of the parents is less than or equal to $36,000; or (2) in the case of an independent student with dependents other than a spouse— (A) the student (and the student's spouse, if any) is a dislocated worker or has a spouse who is a dislocated worker