; (B) documentation that may be submitted under subsection (e)(4); or (C) any other documentation designated by the Secretary for such purpose. (3) Extraordinary circumstances (A) In general In determining whether an alien has met the requirement under paragraph (1), the Secretary may credit the alien with not more than 1 taxable year of compliance with paragraph (1) to meet such requirement if the alien was unable to satisfy a tax liability for not more than 1 taxable year due to— (i) pregnancy, disabling injury, or disease established by the alien through medical records; (ii) illness, disease, or other special needs of the alien’s child established by the alien through medical records; and (iii) termination from employment, if the Secretary determines that— (I) the termination was without just cause; and (II) the alien was unable to find alternative employment after a reasonable job search. (B) Effect of determination A determination under subparagraph (A)(iii), with respect to an alien, shall not be conclusive, binding, or admissible in a separate or subsequent judicial or administrative action or proceeding between the alien and a current or prior employer of the alien or any other party. (4) Application period The alien applies for adjustment of status before the expiration of the alien’s provisional immigrant status. (5) Fine The alien pays a fine of $400 to the Secretary, which shall be deposited into the Immigration Examinations Fee Account pursuant to section 286(m). (b) Grounds for denial of adjustment of status (1) In general The Secretary may not adjust the status of an alien granted provisional immigrant status if the alien— (A) is no longer eligible for provisional immigrant status