Rebecca is a doctor with an AGI of $$133,000$ before consideration of income or loss from her dog breeding business. Her home is on $15$ acres, $10$ of which she uses to house the animals and provide them with ample space to play and exercise. Her records show the following related income and expenses for the current year:

Income from fees and sales

Expenses:

Dog food

Veterinary bills

Supplies

Publications and dues

$$2,900$

$$4,400$

$3,900$

$1,360$

$430$

Required:

a$.$ How must Rebecca treat the income and expenses of the operation if the dog breeding business is held to be a hobby?

Note: Leave no cells blank. Enter $"O"$ wherever required.

b$.$ How would your answer differ if the operation were held to be a business?

Note: Leave no cells blank. Enter $"$O$"$ wherever required. Enter all losses with a minus sign.

$\backslash$table$[[$a$.$ Schedule C Business income$/($loss$),],[$a$.$ Other Income$/($loss$),],[$a$.$ Expenses $-($Schedule A$),],[$b$.$ Schedule C Business income$/($loss$),],[$b$.$ Other Income$/($loss$),],[$b$.$ Expenses $-($Schedule A$),]]$