<prompt> Human: I do freelance engineering to supplement my normal income. So far this year, I havent taken on any freelance jobs and may not take on any at all.However, I am planning on attending a networking conference that could help me find work and perhaps build a name in my industry. Its expensive to register and travel there, however.Before I commit to it, I was wondering: would it be possible for me to deduct these expenses from my 2013 tax year, even if I end up not taking any freelance work for the entire year?My freelancing work provided positive income for tax years 2009-2012.Thanks!  <response>: Sure, as long as youre prepared to defend the conference as ordinary and necessary to your business in the case of an audit. 