Your client, Mrs$.$ Luck, is a full$-$time professional poker player who lives in Reno, Nevada. Luck has been competing in poker tournaments for many years. For the last several years, Luck has been very successful, and her poker tournament winnings have far exceed her losses and expenses. Unfortunately, last year was not a good one for Luck. Last year, Luck won money at some poker tournaments, amounting to $$165,000$ in winnings, but she lost $$228,000$ in other poker tournaments. In addition, Luck incurred the following expenses last year: $($a$)$ Travel to poker tournaments $($others than in Reno$)$: $$2,500$ and $($b$)$ Tournament admission$/$entry fees: $$10,500.$ Luck also earned $$82,000$ of investment income last year. Luck recently told you that she assumes that, due to the losses and expenses, she will not owe any federal income tax for last year, and has asked you to confirm that for her.