Julia is single. Julia operates a small business selling baseball cards and memorabilia. As part of that business, Julia frequently sells signed baseballs. In order to get a signature from Mike Trout (a famous baseball player), Julia attends a game in her hometown. Prior to the game, Julia gets Mr. Trouts autograph and then stays to watch the game. It cost Julia $100 to attend the game. For the year, Julia has the following additional items of income and expenses:

$85,000 gross income from sales of memorabilia

$20,000 of operating expenses and COGS (not including the $100 discussed above)

$6,000 of medical expenses

$12,000 of state and local sales and property taxes

$3,500 of mortgage interest on her residence

The gross income is $85,000. Taxable income is $64,900 (85,000 - 20,000 - 100)

What is the reason for NOT deducting the medical expense of $6,000, $12,000 of state and local sales and property taxes, and $3,500 of mortgage interest ? Explain.