Anne Able, age 86, spends considerable time each year pursuing her hobby of baseball card collecting, occasionally attending card collector shows, where she buys and sells cards. During 2021, Anne records gross sales of $3,100 at seven shows and incurs and pays ordinary and necessary expenses of $5,200. On Anne's 2021 Form 104, she must report... A B C D E Gross revenue of $3,100, but can deduct $3,100 "for AGI." Gross revenue of $3,100, but can deduct $5,200 "for AGI." Gross revenue of $3,100, but can deduct $5,200 "from AGI." Gross revenue of $3,100, but can deduct zero on Form 1040 None of the above