Which of the following cannot be claimed as a tax deduction? During a poker tournament, Ivan, who is a professional gambler, paid $500 for his hotel room and the fee to participate in the poker tournament O Mark incurred a $1,000 theft loss when his watch was stolen (where is what stolen was not a federally declared disaster area) Amy incurred a $1,000 casualty loss when her home was destroyed by a tornado in a federally declared disaster area O Mary paid $100 of interest on her home mortgage