Jason, 43 and single, helps support his partner, Layla, who is a U.S. citizen and unmarried. Layla cannot be claimed as a dependent of anyone else (other than potentially Jason), and she is not disabled. Layla, 40, single, lived with Jason for all of 2023. Layla had gross income of $4,000 in 2023, which she put in a savings account to use pay for tuition next year when she will go to nursing school. Layla's parents provided 75% of Layla's support in 2023, and Jason provided the other 25% of Layla's support

is she a dependent