For years before 1978, attribute 4 QCs to each year with at least $200 of attributed
earnings except for the year of death if the NH died prior to the fourth quarter.
If the NH died in the third quarter and there are at least $150 in attributed earnings,
assign 1 QC to each of the first three quarters of the year. If the NH died in the
second quarter and there are at least $100 in attributed earnings, assign 1 QC to
each of the first two quarters. If the NH died in the first quarter and there are
at least $50 in attributed earnings, assign 1 QC to that quarter. Otherwise no QCs
will be assigned in the year of death.
For years other than the year of death where attributed earnings are less than $200,
attribute no QCs.