; and (B) taxable income of not greater than— (i) in the case of any taxpayer filing a joint return for such taxable year, $168,400; or (ii) in the case of any taxpayer not filing a joint return for such taxable year, $84,200. (2) Exception The term eligible individual shall not include, with respect to any taxable year ending with or within a calendar year— (A) any estate or trust; (B) any nonresident alien individual or any alien who is not authorized for employment in the United States; or (C) any individual who is a dependent for whom a deduction is allowable under section 151 to another taxpayer for such taxable year. (3) Inflation adjustment In the case of any taxable year beginning after 2019, each dollar amount referred to in paragraph (1)(B) shall be increased by an amount equal to— (A) such dollar amount; multiplied by (B) the cost-of-living adjustment determined under section (1)(f)(3) of the Internal Revenue Code of 1986 for the calendar year in which the taxable year begins, by substituting 2018 for 2016 in subparagraph (A)(ii) thereof. (c) Applicable amount (1) In general Except as provided under subsection (e), for purposes of this section, the applicable amount shall be an amount equal to the quotient obtained by dividing— (A) the amount described in subsection (a)(1) for the applicable calendar year