Which of the following taxpayers is eligible for and has properly calculated their Homeowner and Renter Property Tax Credit for the District of Columbia?

Beneva (68) has lived in Washington, D.C. most of her life. She owns her home and paid property tax of $3,221 in 2019. Her federal adjusted gross income (AGI) is $49,000. Beneva's credit is $1,200.

Gwynne (71) has lived in Washington, D.C. most of her life. She owns her home and paid property tax of $1,264 in 2019. Gwynne's federal adjusted gross income (AGI) is $19,912. Her credit is $597.

Alvin (67) lived with his sister Frieda (70) in a home Frieda owned. Sadly, Frieda passed away on December 28, 2019. Frieda paid property tax of $1,369 in 2019. Her federal adjusted gross income (AGI) was $18,221. Alvin's federal AGI was $29,929. His credit, claimed on behalf of his sister, is $822.

Chester (59) paid monthly rent in the amount of $895 from January 1 through August 31, 2019. He then moved to another apartment, where he paid $1,025 per month from September 1 through the end of the year. Chester's federal adjusted gross income (AGI) was $59,444. His credit, based on rent paid, is $342.