Well...

Answer to Question 1: Its no biggie if your wallet is a biggie.

A CPA usually charges by the minute (I do and everyone I know does) and if he has to spend time going through your paid receipts and adding up your deductions you will pay for it. I would suggest that you prepare some sort of documentation of your business activity to save the CPA work time and yourself some dollars. Suggest you look at a 1040 Sch-C and prepare your summary to have totals to put on the form.

Answer to Question 2: Look at form 1040 Sch-C and you will see that you will report the gross income of $3,000 and list your expenses by type on each line that will total $6,000 leaving you a loss of $3,000 that will carry forward to 1040 page 1 and subtract from any other gross income you have such as W2 income. This of course is assuming the $6,000 you spent is all deductible and deductible in the same year. If some of your expenses are not deductible you could have a profit instead of a loss.