Lew is a practicing CPA who decides to raise bonsai as a business. Lew engages in the activity and has the following revenue and expenses: If an amount is zero, enter " 0 ". a. Select either "Yes" or "No" to indicate which of the following are factors the IRS will consider when evaluating whether the activity is a busir b. If the activity is deemed to be a regular business, what is the amount of Lew's loss from the activity? c. If the activity is deemed to be a hobby, what is the amount of Lew's expenses (if any) from the activity that may be deducted