What is the maximum amount of gambling losses that Ellen can claim as a deduction on her Schedule A?

Ellen can claim her gambling losses as a deduction on her Schedule A to the extent of her gambling winnings for the year. This means that her losses cannot exceed the amount she won from gambling. The maximum amount of gambling losses that can be deducted is directly tied to her reported gambling income, and there is no arbitrary limit of $1,000 or $2,000 unrelated to actual winnings. Therefore, if her gambling winnings amounted to $3,000, she could deduct up to that amount for her gambling losses.

In the context of this question, if Ellen has $2,000 in gambling losses and her winnings were also $2,000 or more, this correctly aligns with the allowable deduction amount. Hence, the maximum amount she can deduct on her Schedule A is indeed $2,000, assuming she has gambling winnings to match or exceed that amount.