Gary Is a Successful Architect Who Also Sings at Weddings

Gary is a successful architect who also sings at weddings. This year, he received $5,400 fees from his singing and spent $6,250 on singing lessons, sheet music, and travel to the weddings. If Gary considers this activity as a hobby for federal tax purposes, which of the following statements is true?

A) Gary is not required to include the $5,400 in gross income.
B) Gary is allowed to deduct $5,400 of his expenses as an above-the-line deduction.
C) Gary is not allowed to deduct any of his hobby expenses.
D) Gary is allowed to deduct $5,400 of his expenses as an itemized deduction.