To be a business deduction, it must be ordinary and necessary. To be a business, there must be a profit motive (that is how the "hobby" income rules apply)- and not charging does not seem indicate conducting as a business.
Because you would be taking the deduction against no business income for an endeavor that is not regular or recurring, you would have a loss that could be used to offset other income (from your job), nd the IRS would most likely not look favorably.
Here’s what taxpayers need to know about paying taxes on their hobby activities
@hweins01
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