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 $200 to attend the game. For the year, Julia has the following additional items of income and expenses:

$70,000 gross income from sales of memorabilia

$10,000 of operating expenses and COGS (not including the $200 discussed above)

$10,000 of medical expenses

$4,000 of expenses related to real estate investments she is holding for appreciation

$3,500 of mortgage interest on her residence

Can Julia deduct the $200 cost of attending the baseball game? Why or why not? Please calculate (showing your work) Julias adjusted gross income and her taxable income for the year.