Thank you!

Links are helpful.  I do think that people will "choose not to claim" people once this is figured out, and that does make me concerned about an increase in audits.  Thankfully, this is a situation that isn't gray.  The person was not a dependent this year.  

Some of the wording regarding dependency is bothersome though.  Since she is under 24 yrs old (23), it asks if her "earned" income was enough to cover more than half her expenses.  This bothers me a bit, because I think you can be independent while using student loans, earned income, and unearned income. Her parents did not fund her life.  She did have all three things that I mentioned.