Can you show me how to solve the "Not deductible" problem?

Required information The following information applies to the questions displayed below. In each of the following independent cases, indicate the amount (1) deductible for AGI, (2) deductible from AGI, and (3) deductible neither for nor from AGI before considering income limitations or the standard deduction. (Leave no answer blank. Enter zero if applicable.) f. Wayne lost $610 on the bets he made at the race track, but he won $174 playing slot machines. Deductible for AGI Deductible from AGI 174 Not deducible 610 8