u/EarlyCobbler6532

I have a (very) small art side business with low profits.

Can I deduct framing costs for pieces that are on display for months at a local gallery/community space? Is generating awareness/reputation a good enough reason to expense, or is this only intended for things that generate sales?

I had a small profit in 2024, loss in 2025, and profit this year - all 3-digit gains/losses.

I also have a regular salaried job, and I don't want the expense claim to cause issues if this is considered more of a "hobby".