I have to file a vt state return for my wife as mfs. What dependent exemptions/deductions can she take?

She is the only one who had income in Vt. I guess I am wondering if she can claim the children on the recomputed fed return or not. I earned more than her for the year but my income would not be reported on the return but the original has to be filed as well. I just want this to be done with as little hle as possible without paying someone to do it for us.