Who qualifies as a dependent under the gross income test?

To qualify as a dependent under the gross income test, an individual must have a gross income that falls below a specific threshold set by the IRS. This means that if the individual's income exceeds that limit, they cannot be claimed as a dependent. The gross income test is essential because it ensures that only individuals who are financially reliant on the taxpayer are considered dependents for tax purposes.

While factors such as being a full-time student or being permanently disabled may affect other aspects of dependency and eligibility for certain tax benefits, they do not directly determine qualification under the gross income test. Additionally, whether an individual has income from specific sources does not change the overarching requirement of the gross income threshold. The primary focus of the gross income test is simply whether the individual's total income exceeds the established limit, making answer A the correct choice for this question.