Among the following scenarios, which one quite possibly describes a taxpayer who is not engaged in a valid, for-profit business activity?

A. Bradley. His business generated net income that is subject to self-employment tax.

B. Jonathan. He has expenses that result in a net loss for his business, offsetting other income on his return.

C. Nick. He is engaged in an activity in which he has considerable experience.

D. Xavier. He has ongoing losses from lack of sales and services.