Can Kaya deduct the $50 entry fee she paid for the race?

The entry fee that Kaya paid for the race is categorized as a personal expense. Personal expenses are costs that are incurred for personal enjoyment or activity and are not deductible on tax returns. In this scenario, the race entry fee does not qualify as a necessary business expense, a charitable contribution, or a qualified expense that allows for a tax credit. This classification aligns with IRS guidelines, which state that expenses paid for personal recreation or to participate in sports generally do not qualify for deductions. Therefore, since the fee was solely for her participation in a recreational event, Kaya cannot deduct the $50.