; or (B) 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) Student aid index equal to or less than zero (1) In general The Secretary shall consider an applicant to have a student aid index equal to or less than zero if— (A) in the case of a dependent student— (i) the student's parents— (I) certify that the parents are not required to file a Federal income tax return; and (II) include at least one parent who is a dislocated worker; or (ii) the sum of the adjusted gross annual income of the parents is less than or equal to $36,000; (B) in the case of an independent student with dependents other than a spouse— (i) the student (and the student’s spouse, if any)— (I) certifies that the student (and the student’s spouse, if any) is not required to file a Federal income tax return; and (II) is a dislocated worker or has a spouse who is a dislocated worker; or (ii) the sum of the adjusted gross annual income of the student and spouse (if appropriate) is less than or equal to $36,000; or (C) in the case of an independent students without dependents— (i) the student— (I) certifies that the student is not required to file a Federal income tax return; and (II) is a dislocated worker