Rosalind has a balance due on her Arkansas return, and she would like to make a contribution to one of the charitable programs listed on Schedule AR1000-CO. As Rosalind's tax preparer, you advise her to:

Detach the schedule and send it along with a check to any of the approved organizations.

Detach the schedule and send it along with a check to any of the approved programs EXCEPT the Arkansas 529 Plan.

File the completed schedule with her return, indicating the program to which she wishes to contribute. She can reduce her tax liability by the amount of her contribution.

Make a separate contribution. Because she has a balance due, she may not use her tax return or any accompanying schedule to contribute to a charitable organization.