Using the examples below, give reasons indicating whether each taxpayer is conducting a business or a hobby for tax purposes. Marry is working as an artist on a part time freelance basis. During the financial year, she received $6000 as a commission for one of her artworks. Pia makes pottery as a hobby and has sold some of her work to the value of $800. Her expenses in relation to her property are in excess of $1000. Dave carriers out gardening tasks in his local area over the weekend. He has received $5500 during the financial year for his services. Angela designs wedding dresses and won a local fashion award which resulted in a payment of $5000