I have a few in there too. I guess it all depends on whether you want to be a pro or you don't want to be a pro. There are advantages/disadvantages to both. I think you can be considered a professional photographer even if you have never had any income from photography. For example, assume an amateur underwater photographer decides to write a book on some specialized area of photography, say, sharks, or photos from a particular part of the world. I believe the costs involved (equipment, travel, materials, etc.) could be considered business expenses and the photographer would be considered a professional. But I might be wrong, ++Ken++