For the years 2015 through 2019 (inclusive) Mary, a best-selling author, has been involved in operating an antique store. In 2015, 2016 and 2017 her revenue exceeded the expenses from the activity. In 2018 and 2019, the antique store generated a loss. Which statement is correct?

A) The activity is a business. The IRS cannot prove it is a hobby.

B) The activity is a hobby. Mary cannot prove it is a business.

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

D) The activity is presumed to be a hobby. However, Mary may prove it is a business.