Rachel Schurtz is a high school english teacher in her spare time, she likes to make her own body lotion, lip gloss, and bath and shower gel. She uses the bath products herselfs and gives them to her freinds and relatives as gifts. In 2013, rachel started attending arts and crafts festivles 3-4 times a year to sell her products. She hands out her business card so her customers can buy directly from her by phone or email. In 2013, Rachel reported a net loss of $375 dollars from the acitivity. In 2014, she reported a loss $460. Rachel is audited for the year 2014, and the agent disallows the $460 loss. Rachel is confident she will make a profit on her sales in 2015, and she assumes she will continue to make a profit after 2015. Rachel is not sure she can prove that her activity is not a hobby right now. What can she do to delay or avoid having to prove to the IRS that her loss is not a hobby loss?