an individual entitled to make a joint return if—

(A) the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return,

(B) such individual and such individual’s spouse have the same household as their home at the close of the taxable year,

(C) such individual’s spouse does not make a separate return, and

(D) neither such individual nor such individual’s spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).