Donny a grade school teacher, whose annual income under the head of salary are $ 45000, along with the teaching activities, he has a hobby to play a bowling, the local pro required him to turn as the professional bowler. Eventually, he starts working on the professional carrier for blower, and join Professional Bowlers Association of America as the apprentice, he accumulates credits toward becoming a member of the PBA by taking approved classes, working as an assistant pro, and competing in pro tournaments. Donny expects to be approved as a full member of the PBA next year.

Along with the professional carrier as the bowler, Donny was continuing his teaching activities, he participates in many tournaments and earn a money too, the earning from pro, bowling is lower than the expenses so incurred on it, the total outflow in professional bowing activities are $ 15000.

Donny was advice that his salary income can be adjusted the expenses made for the blowing activities. But Donny was worried that whether this would result in to correct computation of taxable income as per law or it will be violated transaction.

Determining whether Donnys bowling career is considered a hobby or business and if so, can he deduct his bowling expenses as business expenses. What IRC supports your answer?