No, no one can claim her as a dependent. Since she is older then age 23 and has gross income of $4,050 or more she does not meet the requirements to be claimed as a dependent under the Qualifying Relative rules. Her age makes her not eligible to be claimed under the Qualifying Child rules where being a full time student would be relevant and her income would not be a factor in being able to be claimed as a dependent under the QC rules.
