Wyatt operates a white-water rafting service where he takes groups out on rafting trips. Which of the following facts makes it more likely that the activity will constitute a trade or business? (Select all that apply). Wyatt really enjoys white-water rafting Wyatt is an expert rafter Wyatt keeps good accounting records Wyatt has historically made money from his rafting trips Wyatt is fully employed as an executive and only operates the rafting trip service part-time