Case 1: M. Wim, a popular professional Hawaiian golfer, has become known for the custom made aloha attire dresses she wears in each tournament. The attire has become her trademark; however, she has no legal trademark protection. Nor is there any requirement under the professional golfing rules that she wear anything other than appropriate attire suitable to the profession. She uses the dresses only on days playing a golf course tournament. Wim pays $1,000 for each of the eight dresses she used during the year. Wim had a bad year this year and acquired only $120,000 of tournament winnings. This year, Wim invested $20,000 in a marijuana business licensed by the state of Hawaii. Hawaii began licensing such businesses in 2017. She was familiar with the product because she had a bad back in February and paid $9,000 to lessen the pain. Wim is single. Analyze the two most significant tax issues (that warrant hiring a tax adviser, using legal authorities). What are the relevant tax sections/codes and regulations needed to answer this case?