I had a client who spent hundreds in postage every year entering sweepstakes.  He would occasionally win a toaster.  Oh, maybe that was for opening a bank account. I once had a client who had 11 IRA's and 11 toasters.  But that's not the question.  We deducted the postage as a miscellaneous deduction.  Then they limited it with the 2% haircut.  Then they suspended it altogether.  

But what you have is not gambling, or it would have been reported on a W-2G.