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.
Middle Sister (aka Hope or Little Sister) Middle Sister, as indicated, lies between South Sister and North Sister. It is perhaps the most unremarkable of the Sisters, & ascents are typically via the unremarkable North or South ridges. Middle Sister is frequently climbed as part of a 3 Sisters Marathon.