; (ii) holds leases and permits under this Act with respect to not more than 200 acres of Federal land; (iii) certifies to the Secretary in writing that the person had annual gross income in the preceding calendar year from mineral production in an amount less than $50,000 (indexed for inflation); and (iv) has performed assessment work required under the Mining Law of 1872 ( 30 U.S.C. 28 et seq.) to maintain any mining claims held by the person (including such related parties) for the assessment year ending on noon of September 1 of the calendar year in which payment of the claim maintenance fee was due. (B) For purposes of subparagraph (A), with respect to any person, the term all related parties means— (i) the spouse and dependent children (as defined in section 152 of the Internal Revenue Code of 1986), of the person; or (ii) a person affiliated with the person concerned, including— (I) another person controlled by, controlling, or under common control with the person concerned