<prompt> Human: For tax year 2014: Lived full time with married parents who provide well over 50 of support turned 24 during the 2014 year. Grossed about 13,000 income in 2014. There is no way this individual can be a dependent of her parents, correct? She fails the age test to be a qualifying child, and fails the gross income test to be a qualifying relative.A tax professional is encouraging her parents to claim her as a dependent.  <response>: They cannot be claimed as a dependent. 