```python
def check_manifest(line: dict) -> dict:
    if not isinstance(line, dict):
        raise ValueError("Input must be a dictionary")
    
    sku = line.get('sku', '').strip().upper()
    count = line.get('count', 0)
    note = line.get('note', '')
    
    if not isinstance(sku, str) or not sku:
        raise ValueError("SKU must be a non-empty string")
    if not isinstance(count, int) or count <= 0:
        raise ValueError("Count must be a positive whole number")
    if not isinstance(note, str):
        raise ValueError("Note must be a string")
    
    return {'sku': sku, 'count': count, 'note': note}
```