In reference to earning less than $400 and not needing to file, that only counts for gross profit, which is sales less cost of goods sold. Since he received over $400 in service revenue, he does have to file a tax return.
There is a category for supplies on line 22, you should use that for things like whistles and similar small tools of the trade. Mileage would only be deductible if he paid for it and then only from one assignment to another, not from home to the game and back.
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