Can there be tax deduction for expenses for a part-time photography business?

You can do business as a sole proprietor. You will need to file a Schedule C with your Federal form 1040 - this is a fairly simple schedule on which you list your gross income and then all of your expenses. The training expenses may not be deductible since it seems they were to help you go into another line of work. The equipment is either deductible or depreciable (meaning you may have to recover its cost over several years). You could, however, check out Section 179 of the Internal Revenue Code which might allow for all of those expenses to be deducted at once. Be aware, however, that if you have net profit in any year over $400 you will have to pay self-employment tax which would be the equivalent of the social security that is withheld from your paycheck by an employer PLUS what the employer would contribute on your behalf. This translates into about 15.3%

You must include all income. You can take deductions to the extent of the income. In your example, you had perhaps $99 of income. Be sure to report it. You can deduct up to $99 of expenses.