L2 can be claimed as dependent for Tax purpose when she lived in USA for 94 days in 2014 (substantial presence test 180 days)?

This question is best posed to an accountant and/or CPA, as it has nothing to do with immigration law.

I agree with my colleague better to pose tax questions to an accountant or tax lawyer.

From the IRS itself, "Generally, you may not claim a married person as a dependent if they file a joint return with their spouse. Also, to claim someone as a dependent, that person must be a U.S. citizen, U.S. resident alien, U.S. national or resident of Canada or Mexico for some part of the year. There is an exception to this rule for certain adopted children. See IRS Publication 501, Exemptions, Standard Deduction, and Filing Information for additional tests to determine who can be claimed as a dependent." Hope that helps. You should speak with a tax attorney as international tax issues with the US are always complicated.