Hi, I need assistance for the following question:

Mary owns a small greenhouse she grows all sorts of vegetables in. She sells what she can at a small farmers market during the summer, and uses the unsold items for family consumption. The IRS has designated this activity as a hobby. Please answer the following questions surrounding Marys greenhouse:

1. Speculate why you think the IRS designated Marys greenhouse activity as a hobby?
2. What does the hobby designation mean for Marys taxes regarding income and expenses for the greenhouse?
3. Is there anything Mary can do to make the IRS understand that the greenhouse is indeed a business and not a hobby?