I already get to write off enough of my mileage as it is, but I wonder if someone else who drives around for a living bought a dash cam, started an LLC and corresponding YouTube channel, occasionally posted videos like this, then wrote off 100% of their miles as the business expense of collecting content for their Awesome Traffic Stuff LLC business and corresponding YouTube channel. As long as all your videos are monitized, you don't have to make any money to be a business.