Gambling losses are considered as as other itemized deduction that is option C is correct.
Itemized deductions are defined as the taxes paid by the consumer to the state government on various subjects such as sales tax, real estate tax, property tax and much more. These taxes also include the charity and gifts that are given to other people. Even the medical expenses are covered within the itemized deductions. Gambling is done by people as a mode of entertainment and also some people do it professionally to earn money. The losses that are incurred by an individual while gambling also comes under the provision of itemized deduction and the individual has to pay taxes for the Gambling losses.
Learn more about Itemized deductions at:
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