You can only deduct expenses that are no more you hobby income, and then only using itemized deductions. This is only beneficial if your expenses plus your other normal itemized deductions are less than the standard deduction.

Income over $400 problem year is one of the criteria that you are running a business, so in your example you probably should look at filing it as self-employed income. That way you get to deduct expensive against your business income, but you also pay any self-employed taxes.