(petitioner not in trade or business of being book author for year in issue; no deductions allowed for related expenses under I.R.C. Sec. 162; petitioner was full-time employee of Intel and took four-month sabbatical to travel various parts of the world; petitioner took many pictures and made notes with intent to write book about trip, but had no experience writing or publishing books; while petitioner did have business plan and kept detailed journal and had profit intent, he had other full-time employment and had no intent to keep writing; no book income reported for year in issue; accuracy-related penalty not imposed because petitioner had good faith reliance on tax advisor with 36 years' experience).