But what about the second part of the 4th bullet: "... then in 1 space that has 1 or 2 Taliban Guerrillas"? Could this one space be Kabul?
Yes. Kabul is a space, so if it hasn't already been selected by a previous Rally bullet it is eligible. It is also the only City on the map, so if the designers had meant "any Rally-capable space except Kabul" they would have written ”...in 1 Province that has...” instead.
In other words, does the 3rd bullet prevents rallying in Kabul if there is already an underground guerrilla,
or does it merely state that criterion as a higher priority?