e suggested that a primary or predominant purpose of earning a profit is not required and that the taxpayer only needs to have "a profit" objective. Faulconer v. Comm'r, 748 F.2d 890 n.10 (4th Cir. 19841. 5. Schwartz v. Comm% T.C. Memo 2003.86. 6. Treas. Reg. § 1.183.2(b). These nine factors were applie