If you are doing this with a clear and continuing profit motive (and not as a hobby), you have to file a Schedule C to deduct the items the items you bought specifically for the reviews at cost. If you use items that you previously acquired for personal use, you cannot deduct them. If you bought items for both business and personal use, you can only deduct the business use portion of the items.
If you are doing this as a hobby you cannot deduct these items if you have no income.
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