What circumstance qualifies as a major hardship for exemptions?

A major hardship can encompass various significant financial or personal challenges that make it difficult for individuals to meet their obligations. Long-term unemployment is a substantial hardship as it directly affects a person's ability to earn income and maintain financial stability. It can lead to an inability to pay bills and meet financial obligations, which is a qualifying circumstance for exemptions.

Additionally, experiences such as fire, flood, or other disasters are extreme situations that cause irreparable damage to an individual's home or belongings, often leading to overwhelming expenses and emotional distress. These disasters disrupt lives and create significant financial burdens, qualifying as major hardships.

Medical expenses exceeding income represent another critical scenario. When healthcare costs rise dramatically beyond what an individual can afford to pay, it can lead to insurmountable debt and financial distress. This situation is particularly impactful as it affects overall well-being while limiting financial resources.

Since each of these circumstances presents a profound impact on an individual's life, they collectively qualify as major hardships for exemptions, making the inclusive choice the correct response.