Miller, age 38, is a single taxpayer and is the sales manager of Standard Co., an auto stereo dealer. Millers adjusted gross income (AGI) for the year is $67,000, which includes $4,000 of gambling winnings. Millers job is to oversee the sales operations of Standard Co. Miller has a private office at the dealership and is responsible for attracting new customers and retaining current customers. As the sales manager, Miller has the authority to hire and discharge sales personnel. During the year, Miller attended several trade shows. While at these shows, Miller entertained clients, met with manufacturers, and spent some time gambling. During the year, Miller incurred and can properly document $5,000 of gambling losses. Millers mother incurred unreimbursed medical expenses during the year totaling $4,200. Because she was unable to pay these medical expenses herself, Miller paid them on her behalf. Miller cannot claim the mother as a dependent solely because her gross income is $10,000. During the year, Miller suffered the losses shown in the following table. In column D of the table, enter the amounts that are reportable casualty losses, subject to a statutory percentage limitation, if any. If none of a loss suffered is a reportable casualty loss deduction, enter a zero for that expense in column D. The total amount deductible on Schedule A, Itemized Deductions, of Form 1040, U.S. Individual Income Tax Return, as a casualty loss will automatically calculate. Note: Disregard all AGI limitations, if any, in completing the first section of this table. Then follow the instructions in the table in completing the second section