Patricia is a professional gambler. During 2015, she won $275,000 and lost $255,000. She has documentation for the winnings and the losses. She also incurred the following expenses during 2015: fees paid for illegal information $18,000; travel costs to the track from her home $5,000; travel costs to out-of-state race tracks $3,000; office expenses $5,000; supplies $3,000; cell phone service (phone is used exclusively for business) $1,000; and various parking tickets for illegally parking in handicapped s