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For the Years 2013 Through 2017 (Inclusive)Mary,a Best-Selling Author,has Been

Question 136

Multiple Choice

For the years 2013 through 2017 (inclusive) Mary,a best-selling author,has been involved in operating an antique store.In 2013,2014 and 2015 her revenue exceeded the expenses from the activity.In 2016 and 2017,the antique store generated a loss.Which statement is correct?


A) The activity is a business.The IRS cannot prove it is a hobby.
B) The activity is a hobby.Mary cannot prove it is a business.
C) The activity is presumed to be a business.However,the IRS may prove it is a hobby.
D) The activity is presumed to be a hobby.However,Mary may prove it is a business.

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