Question 72 of 75.

Which of the following taxpayers may NOT take a subtraction on Georgia Form 500?

Jude and Amy contributed $1,500 to their daughter's Path2College 529 Plan.

Summer's income includes wages from Georgia, wages from Alabama (her previous home state), and interest from U.S. Savings Bonds.

Marty has a federal adjusted gross income (AGI) of $29,642, including taxable social security of $4,012.

Cayden withdrew $672 from his tuition savings plan to make his car payment.