; or (II) an amount equal to 150 percent of the poverty line; or (iii) demonstrates that the sum of the qualified borrower’s monthly payments on the qualified borrower’s excepted PLUS Loan or an excepted consolidation loan is not less than 20 percent of the qualified borrower’s monthly gross income. (C) Eligibility To be eligible to receive a deferment under this subparagraph, a qualified borrower shall submit to the Secretary— (i) for the first period of deferment under this subparagraph, evidence showing the monthly gross income of the qualified borrower; and (ii) for a subsequent period of deferment that begins less than one year after the end of a period of deferment granted under this subparagraph— (I) evidence showing the monthly gross income of the qualified borrower; or (II) the qualified borrower’s most recently filed Federal income tax return, if such a return was filed in either of the two tax years preceding the year in which the qualified borrower requests the subsequent period of deferment. (4) Unemployment deferment (A) In general A qualified borrower shall be eligible for a deferment for periods during which the qualified borrower is seeking, and is unable to find, full-time employment. (B) Eligibility To be eligible to receive an deferment under this subparagraph, a qualified borrower shall submit to the Secretary— (i) evidence of the qualified borrower’s eligibility for unemployment benefits