Example: Becky (age 34) and Lisa (age 31) are roommates. Becky earns $75,000 from her job, while Lisa earns $7,000 from her waitressing job (she is an aspiring painter). Because Lisa is having a hard time financially, Becky pays for Lisa's share of rent, meals, utilities, etc. for the year ($22,000). Lisa spends all of her income on other living expenses. Can Becky claim Lisa as a qualifying relative and receive an additional dependency exemption