To determine whether a taxpayer can claim a qualifying relative as a dependent for the year 2022, we need to consider the gross income test. This test specifies the maximum gross income a potential dependent can have to qualify as a dependent.
For the year 2022, the correct threshold for the gross income test for a qualifying relative is [tex]$4,300.
Thus, the correct statement is:
"The potential dependent's gross income must be less than $[/tex]4,300."
When assessing if a taxpayer can claim someone as a qualifying relative, it's crucial that the potential dependent's gross income does not exceed this threshold. Hence, the other options provided are incorrect. The correct answer, therefore, is:
- The potential dependent's gross income must be less than $4,300.
