; or (B) the conduct of rogue foreign government officials acting outside the scope of their official capacity. (4) Discretionary determination (A) Adverse discretionary factors The Secretary of Homeland Security or the Attorney General may only grant asylum to an alien if the alien establishes that he or she warrants a favorable exercise of discretion. In making such a determination, the Attorney General or Secretary of Homeland Security shall consider, if applicable, an alien’s use of fraudulent documents to enter the United States, unless the alien arrived in the United States by air, sea, or land directly from the applicant’s home country without transiting through any other country. (B) Favorable exercise of discretion not permitted Except as provided in subparagraph (C), the Attorney General or Secretary of Homeland Security shall not favorably exercise discretion under this section for any alien who— (i) has accrued more than one year of unlawful presence in the United States, as defined in sections 212(a)(9)(B)(ii) and (iii), prior to filing an application for asylum; (ii) at the time the asylum application is filed with the immigration court or is referred from the Department of Homeland Security, has— (I) failed to timely file (or timely file a request for an extension of time to file) any required Federal, State, or local income tax returns; (II) failed to satisfy any outstanding Federal, State, or local tax obligations; or (III) income that would result in tax liability under section 1 of the Internal Revenue Code of 1986 and that was not reported to the Internal Revenue Service; (iii) has had two or more prior asylum applications denied for any reason; (iv) has withdrawn a prior asylum application with prejudice or been found to have abandoned a prior asylum application