Assuming all other qualifications are met, which of the following Vermont residents may claim the credit, rebate, or deduction as described?

Rita (35) itemized on her federal tax return. She contributed $18,000 to her local church and has a Vermont tax liability of $312. She would like to claim the Vermont Charitable Contribution Credit in the amount of $900.

Michaela (35) itemized on her federal tax return. She contributed $6,000 to her local Boys and Girls Club and has a Vermont tax liability of $1,003. She would like to claim the Vermont Charitable Contribution Credit in the amount of $300.

Lindsey (29) has a household income of $47,229. Her allocable rent for 2019 is $9,900. She would like to file for a Renter Rebate Claim in the amount of $7,539.

Bob made a contribution of $1,000 to a qualifying Section 529 plan for his niece, Shayla. Bob's federal adjusted gross income (AGI) is $69,000, and his Vermont tax liability is $912. Bob would like to claim a tax credit in the amount of $1,000 for this contribution.