Which of the following is not included on Schedule A for itemized deductions?

The correct choice is that lottery tickets are not included on Schedule A for itemized deductions because they do not qualify as a deductible expense under current tax law. Schedule A primarily lists personal itemized deductions that taxpayers can claim to reduce their taxable income. These typically include state and local taxes, mortgage interest, casualty losses from federally declared disasters, and certain medical expenses, among others.

Lottery tickets, while they may represent a personal expense, do not fall within the categorization of deductible personal expenses. Instead, winnings from lottery tickets are considered taxable income, which must be reported on the tax return, but the cost of the tickets themselves does not provide a tax benefit and cannot be deducted.