Ming, a marketing specialist, decides to pursue her love of baking. While continuing in her marketing job, she enrolls in private baking and cake decorating lessons for $400, buys baking and decorating equipment and ingredients for $800, and travels to New York for a food show, with total travel costs of $2,250. She sells four paintings to friends and relatives for $60 each. Where does Ming report her income and expenses on her tax return and how much does she report?

a. She reports $240 of income and deducts $3,450 of expenses on Schedule C.

b. She reports $240 of other income on Schedule 1 of Form 1040 and no deductions.

c. She reports $240 of other income and nets $240 of expenses against the income on Schedule 1 of Form 1040.

d. She reports $240 of other income on Schedule 1 of Form 1040 and deducts $240 of expenses as miscellaneous itemized deductions subject to the 2% limitation on Schedule A.