I posted here
about my puzzle "business". I am not incorporated but do write off my costs, which for some time included a lot of TechShop visits (miles, fuel, membership) and materials cost.
Given how unprofitable I am, this came out as a tax deduction for me, although not overly significant.
I'd encourage you to itemize and deduct what you consider fair. And accountant can help, for example mine helped me by telling me the current per-mile deduction for business related travel.