In 2016, Tyler decided he needed to be a healthier person. To help achieve that goal, he tried to grow all of his own vegetables organically. The vegetables did not grow well, and Tyler was able to harvest nothing from his garden. Which of the following is most accurate?

a) Tyler should definitely deduct the cost of his gardening as a business expense.

b) Tyler cannot deduct any of his expenses.

c) Tyler needs to set up a corporation for his food-growing, then it will qualify as a business.

d) Tyler can deduct half of his expenses because the crops did not grow well.