What relationship does Roberta have with Teresa that qualifies her as a dependent?

Roberta qualifies as a dependent of Teresa under the category of Qualifying Relative. For an individual to be considered a qualifying relative, they must meet several criteria outlined by the IRS. These include that the dependent cannot be a qualifying child of the taxpayer or anyone else, they must have a gross income below a certain threshold, and the taxpayer must provide more than half of their total support during the year.

In this scenario, if Roberta does not fall under the category of a qualifying child, perhaps due to age or relationship dynamics, she may instead be classified as a qualifying relative if she meets the income and support requirements. This allows Teresa to claim Roberta as a dependent on her tax return, which can extend potential tax benefits related to dependent exemptions or credits.

The option mentioning "Full-Time Student" does not inherently qualify or disqualify an individual as a dependent, as it is a specific characteristic that could be part of qualifying criteria, but does not in itself determine the dependent status. Therefore, the most accurate answer is that Roberta qualifies as Teresa's dependent as a qualifying relative.