You can't take any deduction for the value of your time. You can deduct ordinary and necessary business expenses. What would that be in this case? A camera, computer and printer? Ink and paper? Your cell phone? Internet access? Travel to locations?
Equipment like cameras and computers can be expensed or treated as assets to be depreciated, based on the rules for those types of property. If you have equipment that is shared between personal and business use, you must have some reliable written method for determining how you allocate the costs. Business travel is deductible under the ordinary rules for travel. What other expenses do think you have?
