$1.$ Travis is $68$ years old. Travis thinks he is eligible to claim the credit for the elderly or the disabled. Which of the following is not a criteria a taxpayer must meet in order to claim the credit for the elderly or the disabled?

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a$)$ U$.$S$.$ citizen or resident

b$)$ Age $65$ or older by the end of the tax year

c$)$ If under age $65$:

$$ Retired on permanent and total disability.

$$ Did not reach mandatory retirement age during the tax year; and

$$ Received taxable disability benefits in the tax year.

d$)$ Cannot file married filing separately if lived with spouse at any time during the tax year

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