Hall, a divorced person, and custodian of her 12‐year‐old child filed her 2021 federal income tax return as head of a household. She submitted the following information to the CPA who prepared her 2021 return:

In 2021, Hall spent a total of $1,000 on state lottery tickets. Her lottery winnings in 2021 totaled $200.

Hall earned a salary of $25,000 in 2021. Hall was not covered by any type of retirement plan but contributed $2,000 to an IRA in 2021.

In 2021, Hall sold an antique that she bought in 2011 to display in her home. Hall paid $800 for the antique and sold it for $1,400, using the proceeds to pay a court‐ordered judgment.

Hall paid the following expenses in 2021 pertaining to the home that she owns: realty taxes, $3,400; mortgage interest, $7,000; casualty insurance, $490; assessment by the city for construction of a sewer system, $910; interest of $1,000 on a personal, unsecured bank loan, the proceeds of which were used for home improvements. Hall does not rent out any portion of the home.

ll's lottery transactions should be reported as follows:

Other income on page 1

Schedule A - Itemized Deductions

Group of answer choices

$0

$0

$200

$200

$200

$0

$200

$1000