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If you are making payments to the Mac tool person/company, you can only deduct the amount that you have actually paid. Unless you have some "side business" income, you will only be able to report this as an employee business expense deductible as a miscellaneous itemized deduction on Schedule A.
It would be tough to justify $3,600 in expense for $820 of income but you could probably justify allocating a portion of the expense to the side income.