; or (ii) 80 percent of the median income for the area for the taxable year, as determined by the Secretary of Housing and Urban Development for purposes of section 3(b)(2) of the United States Housing Act of 1937 ( 42 U.S.C. 1437a(b)(2) ), taking into account any family-size adjustment by the Secretary under such section that corresponds to the size of the household at the end of the taxable year. (B) Modified adjusted gross income test (i) In general The modified adjusted gross income of the household for the last taxable year ending in or with the preceding calendar year does not exceed the amount described in clause (ii) for the individual whose eligibility is being determined under this section. (ii) Amount described The amount described in this clause for an individual is as follows: (I) Married filing jointly $40,000 for an individual described in section 1(a)(1) of the Internal Revenue Code of 1986. (II) Surviving spouse $40,000 for an individual described in section 1(a)(2) of such Code. (III) Head of household $30,000 for an individual described in section 1(b) of such Code. (IV) Single or married filing separately $20,000 for an individual described in section 1(c) or 1(d) of such Code. (iii) Adjustment for inflation (I) In general In the case of a calendar year described in clause (i) that is after 2018, the dollar amounts in clause (ii) shall be the dollar amounts determined under this clause (or clause (ii)) for the previous year increased by the annual percentage increase (if any) in the consumer price index (all items; U.S. city average) as of September of the calendar year described in clause (i). (II) Rounding Any dollar amount determined under subclause (I) that is not a multiple of $100 shall be rounded to the next greatest multiple of $100.