Ben Baker spends considerable time each year pursuing his electric train hobby;

occasionally attending train shows throughout the eastern half $of$ the United States.

$At$ shows, Ben sometimes buys and sells train cars and accessories. During $201,$ Ben

recorded gross sales $of$ $$5,400at$ these events and incurred ordinary and

necessary expenses $of$ $$4,800.On$ his $201$ Form $1040,$ Ben must report $...$

A Gross revenue $of$ $$5,400,$ but can deduct $$4,800$ "for AGI."

$B$ Gross revenue $of$ $$5,400,$ but can deduct $$4,800$ "from AGI."

$C$ Gross revenue $of$ $$5,400,$ but can deduct $no$ expenditure amount

$D$ Net revenue $of$ $$600$

$E$ None $of$ the above