For the years 2010 through 2014 (Inclusive) Max, a surgeon. has been involved in bowling competitions. Only in 2013 and 2014 did his revenue exceed the expenses from the activity Which statement is correct? A. The activity is presumed to be a hobby However, Max may prove it is a business. B. The activity is presumed to be a business However eke IRS may prove it is a hobby. C. The activity is a hobby. Max cannot prove it is a business. D. The activity is a business. The IRS cannot prove it is a hobby