7 Jane has collected stamps for over 20 years. Although she has not acquired any since 19 September 1985, she has over 100,000 stamps. Recently she had them valued. To her surprise, they were valued at $1 million. She has decided to sell the collection, and to facilitate this has taken a 12-month lease of a small store in a large shopping complex. a. Jane seeks your advice on whether or not she might be regarded for tax purposes as "carrying on a business". Prepare a short-written response to her with reference to relevant legislation, case law and any relevant ATO issued guidance