; (iv) to the extent the aggregate of such sales and transfers during any taxable year of the covered person does not exceed the qualified higher education expenses (as defined in section 72(t)(7) of such Code) of the covered person for such taxable year; (v) to the extent the proceeds of such sale or transfer are used by the covered person in the time and manner described in section 72(t)(8) of such Code to pay qualified acquisition costs described in such section, subject to the rules of such section including the limitation of subparagraph (B) thereof; or (vi) to the extent the aggregate of such sales and transfers during any taxable year of the covered person does not exceed the amount allowable as a deduction under section 213 of such Code to the covered person for amounts paid during such taxable year for medical care (determined without regard to whether the covered person itemizes deductions for such taxable year).