Given your prior posts, it is the cash method. Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay the expenses. Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received.
If you determine that the work you performed for your friend was akin to hobby income, then any expenses you incurred in connection with the work would not be deductible.
@gilg1117
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