Ellen is 48 years old and files as single.

Her 2022 adjusted gross income (AGI) is $51,000, which includes gambling winnings of $2,000.

Ellen would like to itemize her deductions this year.

Ellen brings documents for the following expenses:

$9,000 Hospital and doctor bills

$500 Contributions to Health Savings Account (HSA)

$3,600 State withholding (higher than Ellen's calculated state sales tax deduction)

$300 Personal property taxes based on the value of the vehicle

$400 Friends personal GoFundMe campaign

$275 Cash contributions to the Red Cross

$200 Fair market value of clothing in good condition donated to the Salvation Army (Ellen purchased the clothing for $900)

$7,300 Mortgage interest

$2,300 Real estate tax

$150 Homeowners association fees

$3,000 Gambling losses

1. If Ellen chooses to itemize, which of the following is she eligible to claim as a deduction on Schedule A?

2. What amount of gambling losses is Ellen eligible to claim as a deduction on her Schedule A?