Who can claim Gina's dependency exemption according to the information provided?

To determine who can claim Gina's dependency exemption, it's important to consider the IRS guidelines for qualifying dependent status. Typically, for an individual to qualify as a dependent, they must be either a qualifying child or a qualifying relative of the taxpayer.

In the case of Gina, if Debra is her parent, guardian, or someone who meets the criteria for claiming a child, she may be able to claim the dependency exemption for Gina. Factors such as Gina's age, residency, and the relationship to the taxpayer are crucial; if Debra provides more than half of Gina's support and meets the other requirements set forth by the IRS, she can claim Gina as a dependent.

In contrast, Myrna, Felicia, and Ida may not have the necessary relationship or support requirements to meet the criteria for claiming a dependency exemption for Gina, which is why they are not the correct choice. Only Debra, assuming she fulfills the criteria, can rightfully claim the dependency exemption in this scenario.