For the years $2021$ through $2025($inclusive$)$ Max, a surgeon, has been involved in bowling competitions. Only in $2024$ and $2025$ 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 hobty. Max cannot prove it is a business.

C$.$ The activity is presumed to be a hobby. However, Max may prove it is a business.

D$.$ The activity is presumed to be a business. However, the IRS may prove it is a hobby.