Are these winnings and losses included in taxable income?

Your client,Jane Smith, traveled to Las Vegas for a fun weekend with her friends from college.The first night she did well at the black jack table and won $2,000. Unfortunately, her luck turned and she lost $500 the second night and another $1,000 the third night of the trip. Your client has otherwise never gambled in her life, and thus has requested your help in the proper treatment of these gambling winnings and losses. What is the proper tax treatment? Are thesewinnings and losses included in taxable income?