Which of the following resident taxpayers may qualify for a credit or subtraction on their Colorado tax return?

Tristan and Jasmine are filing a joint return. Their taxable income is $75,000. Tristan paid $900 in premiums for a long-term care insurance policy for himself.

Emily has a federal adjusted gross income (AGI) of $29,000. The amount of tax reported on line 12b of her federal Form 1040 is zero. She paid child care expenses for her dependent daughter Ellie in the amount of $1,612.

Gerald's grandson Marc lives in Kansas. Several years ago, Marc's parents opened a Kansas-based Section 529 tuition savings plan for his future education costs. Gerald has contributed $300 each month to the account since it was opened. Maris and Jennifer spent $11,912 clearing brush and trees from around their home and outbuildings.