Hi K

Nice to hear from you.
 

In respect to promotional costs.
 

All your hard costs (money you actually spent) can be claimed.
… this would include aircraft costs…
 

But when it comes to your labour, you cannot deduct that. The way it is looked at is you would have to include that amount of labour value as income from your business, so when you donated it would have an assigned value. However that defeats the purpose of claiming your labour as it ends up a wash.
 

If you paid a family member to develop the photos that would be tax deductable.
 

And certainly all your little costs on top of the aircraft cost are business expenses.
 

The key here is that the promotional expense has to have a business reason for you doing it… such as increasing the chances of future business or as a reward for business that is done, or in a barter situation.  Your costs to produce the item are similar to cost of goods for resale… only this case you are business gifting the goods.
 

Best Regards
 

Dan