For the years $2018$ through $2022($inclusive$)$ Mary, a best $-$ selling author, has been involved in operating an antique store. In $2018,2019$ and $2020$ her revenue exceeded the expenses from the activity. In $2021$ and $2022,$ the antique store generated a loss. Which statement is correct?

A$.$ The activity is a business. The IRS cannot prove it is a hobby.

B$.$ The activity is presumed to be a hobby. However, Mary may prove it is a business.

C$.$ The activity is a hobby. Mary cannot prove it is a business.

D$.$ The activity is presumed to be a business. However, the IRS may prove it is a hobby.