This would totally be a question for an accountant, I don't trust armchair quarterback opinions (this would include myself) when dealing with the IRS....LOL.
I think Craig is leaning on the right idea, I'm sure you can write them off....but then you better be sure to include any sales. Personally, this is why I avoid classifying anything as a business and just call it a hobby. I'm pretty sure if you have a declared business for tax purposes, that falls in a completely separate boat as far as filing goes as you're subject to a different tax rate for the business.
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