Mays hobby is sewing. In 2019, May decided to make her 8-year old son a Superman costume for Halloween. The costume was so good that the following year (2020) her sons friends all asked May to make their costumes as well. As this was a lot of work, May charged her sons friends $80 for each costume, which only just covered the cost of the materials with a little extra for her time. In this year (2020) she made 8 costumes. The following year (2021), her reputation had grown and her sons school asked if she would make the costumes for the school annual theatre production. There were 25 costumes and the school agreed to pay May $180 for each costume. As this was a good return for Mays time, she reduced the hours that she was working at the local supermarket in order to be able to make the costumes.

Required

1. Explain to May if the money received from making the costumes would constitute income under ordinary concepts in either 2020 or 2021.

2. Explain to May if the money received from making costumes would constitute income from carrying on a business in either 2020 or 2021.