Adjustments must be made due to differences between federal tax law and Michigan state tax law. Which of the following taxpayers has an adjustment$($s$)$ that would require the taxpayer to add income back on their Michigan return?

Naresh received a refund from a Michigan Education Trust contract.

Jenny reported income from U$.$S$.$ government bonds and other U$.$S$.$ obligations.

Roberta reported taxable social security benefits and military pay on her federal tax return.

Erin made a contribution to the Michigan Education Savings Program.