Jake is a college senior and in 2016 decided to start a business making delicious candy treats to sell to college students during finals week in the Sacramento area. Jake lost a total of $10,000 during 2016 related to his business. What should Jake do now?

a. Stop selling candy, he is clearly bad at this business

b. Go back to being an accounting student full time

c. Deduct all $10,000 on his taxes as a business loss

d. Deduct $5,000 on his taxes and amortize the rest over 15 years