if you are using your gambling bankroll to pay for your living expenses either the gambling bankroll has grown to allow for the deduction OR your gambling bankroll is shrinking because you don't have the profits for growth.

Just once I would like to see an actual accounting of a full time gambler whether it be someone who plays VP, or poker, or any game. We know that some of the big poker stars get big sponsorships which could account for what keeps them going from big tournament to big tournament. But are those who play VP or blackjack for a living sponsored, or do they have other jobs?