Thank you guys for the responses and the education on this topic.
Correct. I was not actively seeking clients in 2019. The flying I did in 2019 with the drone were strictly for personal reasons as, by law, I am not able to operate commercially without the certification I obtained at the end of December in 2019. I did not actively seek clients or get paid for any commercial work until January 2020.
The drone aside, I have used my personal cell phone and my personal computer for business purposes, however I would imagine these would be depreciated the same way as the drone, if at all (based on the present value in January of 2020).
There have not really been any other major business expenses other than a few dollars for new propellers, SD cards, etc. (less that $200 in 2020).
