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For the Years 2009 Through 2013 (Inclusive)Max,a Surgeon,has Been Involved

Question 99

Multiple Choice

For the years 2009 through 2013 (inclusive) Max,a surgeon,has been involved in raising poodles.Only in 2012 and 2013 did his revenue exceed the expenses from the activity.Which statement is correct?


A) The activity is a business.The IRS cannot prove it is a hobby.
B) The activity is a hobby.Max 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,Max may prove it is a business.

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