In which of the following scenarios will a taxpayer NOT be eligibile to make a voluntary contribution on their Iowa return.

Linda is due Iowa refund of $213 and wishes to donate $100 to the Am Heart Assoc.

Hunters tax liability is $544 more than his payments and credits. He wants to donate $75 to Fish and Wildlife fund

Ashton is due a refund of $111 and plans to designate $50 to Iowa Firefighters Assoc.

Amanda's Iowa return shows a balance due of $75 and she wants to contribute $500 to the Iowa State Fair Foundation