Your 35-year-old brother has been passionate about body building for more than 10 years. He is always messing around with new stretching/strengthening devices to use in the gym. Although simple and crude he makes several gizmos for friends and family who claim the tools really help their work outs. Your brother comes to you and askes you what type of business structure should he use to start selling his products online. He wants to make some money but does not want to have this take over his life and interfere with quest for the perfect physique, so he plans to keep it small. He does not need any outside money to launch this business. What business structure would you advise your brother to employ? Please site the reasons for your recommendation.