What are the annual costs for a professional tennis player?

Costs for a professional tennis player include equipment, travel, food, room/board, phone calls, agents, etc. Since these costs vary from player to player, as well as from nation to nation (i.e., some countries sponsor their international athletes), it is impossible to give any cost figure. If a player makes it to the top 200 or so, many of these expenses are defrayed by sponsors. If a player makes it to the top 100 or so, virtually all expenses are paid.