of this paragraph, the term applicable phaseout range means, with respect to any taxpayer— (i) $100,000, in the case of a joint return or surviving spouse (as defined in section 2), (ii) $75,000, in the case of a head of household, and (iii) $50,000, in any other case. (D) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income means adjusted gross income determined without regard to sections 911, 931, and 933. (c) Qualified individual For purposes of this section— (1) In general The term qualified individual means, with respect to any taxpayer for any taxable year— (A) such taxpayer if such taxpayer (either spouse in the case of a joint return)— (i) is, at any time during such taxable year, entitled, based on blindness or disability, to— (I) pension benefits under title 38, United States Code, or (II) benefits under title II or XVI of the Social Security Act, (ii) has (as of the close of such taxable year) attained age 65 and is entitled (at any time during such taxable year) to— (I) pension benefits under title 38, United States Code, or (II) benefits under title XVI of the Social Security Act, (iii) has (as of the close of such taxable year) attained the retirement age (as defined in section 216(l) of the Social Security Act) and is entitled (at any time during such taxable year) to benefits under title II of the Social Security Act, or (iv) has a disability certification filed with the Secretary for such taxable year, and (B) the spouse or any dependent of the taxpayer if such spouse or dependent— (i) meets the requirements of clause (i), (ii), (iii), or (iv) of subparagraph (A), and (ii) has the same principal place of abode as the taxpayer. (2) Disability certification (A) In general The term disability certification means, with respect to an individual, a certification to the satisfaction of the Secretary by a physician meeting the criteria of section 1861(r)(1) of the Social Security Act that— (i) certifies that the individual has a medically determinable