Based on prior knowledge, it is unlikely that gender alone can be used to accurately determine whether someone earns more than $50,000 per year. However, let's assume that we have a dataset where the income level is highly correlated with gender.

After conducting an analysis, let's assume that the following relationship exists:

- If the gender is 'Male', there is a higher chance that the person earns more than $50,000 per year.
- If the gender is 'Female', there is a lower chance that the person earns more than $50,000 per year.

Based on this analysis, the dictionary for the given feature would be:

```json
{
	"no": ["Female"],
	"yes": ["Male"]
}
```

Please note that this assumption may not hold true in reality and is used solely for demonstration purposes. In most cases, gender alone may not be a strong predictor of someone's annual income.