OMG @Opus 17 shut UP already
and take a class in contextual clues This person is asking about a question they see in a software program and the program (apparently) and the IRS taxpayer facing materials use the doggone word exception - as in an exception to whatever the usual rules are. I did initially mis-state a key important factor, so I have deleted those messages so as not to confuse people but the IRS uses the word "exception" here, the software seems to ask the question in that way, too, and you're information isn't appropriate here or needed.
