Hello again,
Yes they would be considered business expenses but you would only be able to claim the portion of the supplies that are directly used for the portraits that you sell and receive income from. Any supplies used for other paintings, such as ones for family and friends as gifts, would be considered personal and you could not claim those supplies. For example, say you used those supplies for 10 portraits. 7 portraits you sold and 3 you did for friends and gave to them as gifts. You could claim 70% of the supply cost as expenses.
Hope this helps.
John
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