Can Allen claim a personal exemption if he is eligible to be claimed as a dependent on his mother's tax return?

The answer is correct because individuals who are claimed as dependents on another person's tax return are not eligible to claim a personal exemption for themselves. The tax code specifies that if you can be claimed as a dependent by another taxpayer, you are ineligible to take a personal exemption on your own tax return. This rule is in place regardless of the taxpayer's income level or any other potential eligibility conditions. Therefore, since Allen is eligible to be claimed as a dependent on his mother's return, he cannot claim a personal exemption. This principle is crucial for understanding how exemptions work in relation to dependents in the tax system.