Penny has recently retired after working as a lawyer for 30 years. However, to keep herself active and also to earn some money for holidays she is planning to sell cup-cakes at the Farmers Market held in her locality every Saturday. Penny inherited a unique recipe for cakes from her grandmother and believes her cakes will hit the market. Penny is looking forward to a relatively quiet lifestyle aims to minimise paperwork or legal complexities. Advise the most appropriate business structure to Penny explaining the reasons. (8 marks)