Which of the following taxpayers qualifies to take the action described?

Mary Ann (66) has a taxable income of $16,294, which includes taxable social security benefits of $8,964. She owns her Kansas home and paid a property tax of $1,091 in the current tax year. No one else lives in the home with her. She would like to file Form K40-H, Kansas Homestead Claim, for a refund in the amount of $960.

Kathy and Tom qualify for the federal Earned Income Tax Credit in the amount of $2,642. They would like to claim the Montana Earned Income Tax Credit of $79. Edith (37), a single taxpayer, took the standard deduction on her federal tax return. She would like to itemize on her Virginia tax return. Susan (55) received a traditional IRA distribution of $12,000 to use for higher education expenses. She will subtract the first $6,000 from taxable income on her Arkansas tax return.