According to the Income section on the 1040EZ form, option B.
income over $1,600 on line 2 would make the taxpayer ineligible to use Form 1040EZ.
How to find the correct option
The instructions state that if the total taxable interest income on line 2 is over $1,500, the taxpayer cannot use Form 1040EZ.
Therefore, having income over $1,600 (as in option B) would exceed the limit specified, making the taxpayer ineligible to use the simplified 1040EZ form.