For the Years 2015 Through 2019 (Inclusive)Max,a Surgeon,has Been Involved

Multiple Choice

For the years 2015 through 2019 (inclusive) Max,a surgeon,has been involved in bowling competitions.Only in 2018 and 2019 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.