For federal purposes, the winnings of $900 are reported on the 1040, Line 21, and the losses up to the amount of winnings, $900, may be claimed on Schedule A under Other Miscellaneous Deductions; the remaining $40 may not be claimed.
half-sister - a sister who has only one parent in common with you. half sister, stepsister. sis, sister - a female person who has the same parents as another person; my sister married a musician.
According to the Urban Dictionary, a sister complex means excessive love for one's sister, beyond what is considered normal for an ordinary sibling relationship. The term is often used to tease or insult someone who is overprotective of his or her sister, and is a common reference in Japanese anime.