That's all part of it. If you can show you are in it to make $ first you are ok.
Example can't be answered as given. If a business yes the 5,000 is right. If a hobby you can only claim if you itemize. Its aslo subject to 2% AGI limit in addition. If you make 100k that means only the hobby expenses exceeding 2k (18,000 in your example) is deductible.
Need customs done?? Contact Alifaxwa2 !!!!!
My HOF Autograph PC Needs: Charles Bidwill Sr