Which of the following taxpayers qualifies for a deduction on their 2019 Missouri tax return?

Jennifer and Mark are married and will file a combined return. In 2017, they opened Section 529 plan accounts for each of their three sons, Matthew, Jason, and Tom. Typically, they contribute a monthly amount, but in 2019 they were unable to. Instead, Jennifer rolled $3,000 from her personal IRA into each of the children's Section 529 accounts.

Larry (the taxpayer) contributes $300 every quarter to his niece Sofia's Section 529 plan. The plan was opened several years ago by Sofia's father, Jeff.

Harlow is a single taxpayer with two dependent children. She opened a Section 529 account for each of them. In 2019, Robert, the children's father, contributed $300 to each account.

Martha and Frank are married and will file a combined return. Together they opened a Section 529 plan account for each of their five grandchildren, all of whom live in different states. In 2019, they contributed $275 each month to each of the children's accounts.