Emily works full-time as an accountant. She recently started to bake and begin baking cookies for family members and friends out of her home. Her expenses for the year were $300. Which statement is true regarding her expenses? Select one: a. She can not claim the expenses because her cookie sale is a hobby b. She can claim the expenses because her cookie sale is a business c. She can not claim the expenses because her cookie sale is a business d. None of the above are correct