Which taxpayer has taken an action that indicates they may not be engaged in a for$-$profit business?

Amayah. She makes custom jewelry boxes which she sells through an online marketplace. She has not generated a profit since she started this activity two years ago. In $2022,$ she filed a Form $5213$ to postpone the determination of whether she is engaged in a hobby or a business.

Gerard. Three years ago, he started working as a freelance app developer to earn extra income. He has yet to show a profit from his activity.

Lana. She is a full$-$time teacher who also does freelance tutoring on the side. She keeps good records of all her transactions and never commingles her personal funds or records with the money she earns from tutoring.

Rod. He is the sole owner of a technology repair business, and the income he earns from this activity is his only source of income