All of the following Iowa residents qualify for the low-income exemption EXCEPT:

Zoe (28), a single taxpayer, has net income from all sources of $9,900 and is not claimed as a dependent on her parents' return.

Julianna (18), a single taxpayer, has net income from all sources of $4,700 and is claimed as a dependent on her parents' return.

Jerry (45) and Ann (42), a married couple filing jointly, have net income from all sources of $13,000 and are not claimed as dependents on anyone else's return.

Luther (65), a single taxpayer, has net income from all sources of $21,000 and is not claimed as a dependent on anyone else's return.