#2: JESSICA Jessica is 24 years old and lives in her own apartment. She earned 48,000 from her salaried position last year. Can Jessica be claimed as a dependent? Yes No

## Step 1<br />The problem is asking whether Jessica can be claimed as a dependent. To answer this question, we need to understand the criteria for claiming a dependent.<br /><br />## Step 2<br />According to the IRS, a dependent is a person other than an individual's child or spouse who entitles the individual to claim a dependency exemption. This includes a relative, a foster child, a ward or foster child, or an adopted child.<br /><br />##3<br />Jessica is 24 years old and lives in her own apartment. She earned $48,000 from her salaried position last year. She is not a child or spouse of the person claiming her as a dependent.<br /><br />## Step 4<br />Based on the information provided, Jessica does not meet the criteria for being claimed as a dependent. She is not a child or spouse of the person claiming her as a dependent, and she is not a relative, foster child, ward or foster child, or adopted child.