Which of the following taxpayers will be allowed to make the indicated contribution on their state tax return?

Mark, a firefighter and resident of Oklahoma, would like to contribute $15 to the Oklahoma Emergency Responders Assistance Program. He has a balance due of $10 on his state tax return.

Alyson has a refund of $29 on her Kansas resident tax return. She would like to contribute the entire amount to the Kansas Association for the Blind and Visually Impaired.

Helen has a refund of $312 on her Hawaii resident tax return. She would like to contribute $50 to the Domestic and Sexual Violence/Child Abuse and Neglect Funds.

Marc and Daniel are married residents of Delaware and will file using the Married & Filing Combined Separate filing status. Marc is receiving a refund of $97 and would like to contribute $15 to the Food Bank of Delaware. Daniel has a balance due of $46 and would like to contribute $15 to the Senior Trust Fund.