Given the information presented in each Given the information presented in each scenario, which taxpayer is eligible for a subtraction when computing their Maryland adjusted gross income?

Wilma, a single mother who paid $$6,789$ in child care expenses during the year for her dependent son.

Melissa, a Maryland state employee who received a Form W$-2$ reporting a pickup contribution amount in box $14.$

Bettijane, who earned tax$-$exempt interest on a Maryland municipal bond.

Amy, who has $$18,000$ in undergraduate student loan debt.scenario, which taxpayer is eligible for a subtraction when computing their Maryland adjusted gross income?

Wilma, a single mother who paid $$6,789$ in child care expenses during the year for her dependent son.

Melissa, a Maryland state employee who received a Form W$-2$ reporting a pickup contribution amount in box $14.$

Bettijane, who earned tax$-$exempt interest on a Maryland municipal bond.

Amy, who has $$18,000$ in undergraduate student loan debt.