I currently own a number of websites and am profitable... I am curious about deducting certaing expenses related to developing content. If, for example, I started a travel web site.... And to provide content for the site, I traveled. Would I be able to deduct the costs of that travel? Say I took a 7 day cruise. Reviewed the restaurants and food, onboard activites, and ports of call on this travel website I have created.... Could I then deduct the costs of the cruise as a business expense?