Can a self-employed missionary consider a missionary training program a "business" expense?

[dscribner321]

My daughter is a missionary with YWAM and her total income was $18,000 in 2018 paid on 1099-MISC Box 7 Non-employee compensation from YWAM.  No taxes or social security was taken out. She is classified as having a "business" as a missionary.  Can a $5,000 missionary training program she paid for be considered a "business" expense?  If so, where do I enter that information in TurboTax?  Thank you so much!

[ee-ea · Accepted solution]

See this from the IRS  https://taxmap.irs.gov/taxmap/pubs/p970-038.htm#TXMP395487bb