Based on prior knowledge, it is not possible to determine the relationship between gender and whether a person earns more than 50000 dollars per year. Gender alone does not provide sufficient information to accurately predict the income level.

Nevertheless, to create the dictionary, we can assume that both genders (Male and Female) could potentially fall into either target class, regardless of the available data. Therefore, the dictionary can be generated as follows:

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