could creating a business for racecar track rentals be a more practical way of utilizing the hobby rule? there of course would be a lot of expenses involved in operating a rental car, including travel and even parts like tires, which all or part could be deducted according to the law. and maybe some of the expenses would be shared by another car you yourself race that same weekend, or not. so couldnt that be a viable way to create a business and reduce the cost of racing, and even make profit?