I file" Married File Joint" return. My wife earned $39000 and has W2. I am tax preparer with CTEC.

My Gross income from tax business is $6500 and Net income is $209.00 after all expenses.

No other income other than Social Security and Pension.

For 2022 I received 3 W2G  for total of $$9275. Lost well over $15000. I have spent approximately 510 hrs at Indian Casinos. I have proof of all mileage trips and hours spent at casinos on my cell phone.

Do you think I qualify to file as a professional gambler? 

Any help will be appreciated.