Which of the following statements is accurate with respect to the factors that the Treasury Regulations provide?

A$)$ A taxpayer does not need to have supportive answers to at least five factors to conclude that an activity is a business.

B$)$ The factors need to be considered as a whole when determining if an activity is a hobby or business.

C$)$ The tax law does not provide a standard for how one should weigh the fa$$tors when making the business versus hobby decision.

D$)$ All of the above