Comment on the deductibility of each of the following items:
a. Gambling losses that are less than gambling gains. Taxpayer is not a professional gambler.
b. Club dues for the Coronado Club. Taxpayer, a lawyer, uses the luncheon club exclusively for business.
c. Cost of dry cleaning uniforms (including alterations by a tailor). Taxpayer is the doorman at a New York City hotel.
d. Expenses incurred by taxpayer, a member of the Maine National Guard, to participate in a two day training session conducted in New Jersey.
e. Fee paid to a real estate appraiser to assess the damage to a personal residence caused by a tornado.
f. Fee paid to have the Federal and state income tax returns prepared.
g. Cost of bar exam review course taken by a recent law school graduate hired as an assistant county prosecutor.
h. Cost of school supplies purchased by an eighth grade teacher.