You have to make the determination on how you will treat this on your tax return, whether a business or a hobby. The hobby rules are a little more relaxed, but if you take a deduction for expenses, they cannot exceed the income, just be deductible up to the amount of gross receipts. Then, as always, you would need to be able to explain that decision if IRS wants to challenge.
For additional information on hobby income and how to file it on a return, please refer to the following link from irs.gov:
IRS Five Things to Remember About Hobby Income & Expenses
For additional details on things to review when determining if it is a hobby or business, please refer to IRS.gov:
How to distinguish between a hobby & a business
