Comment on the deductibility of each of the following items: a. Gambling losses in excess of gambling gains. Taxpayer is not a professional gambler. b. Expenses incurred in applying for the CFO (chief financial officer) position of a grocery chain. Taxpayer, an auditor with a CPA firm, did not get the job. c. Club dues for the Coronado Club. Taxpayer, a lawyer, uses the luncheon club exclusively for business.