Fernando is a retired auto mechanic. since retiring four years ago, he has made stained glass windows. because he has only occasional sales, fernando treats this activ-ity as a hobby. a friend of fernando’s recommends him to a local merchant who is renovating her office and needs someone to make and install 15 new windows. the job takes fernando a month to complete, and he is paid $3,000. in preparing his tax return, fernando is unsure whether the $3,000 is subject to self-employment tax. the instructions accompanying his federal income tax return indicate that a payment is subject to self-employment tax only if an individual is engaged in a trade or business. write a letter to fernando explaining whether he is engaged in a trade or a bus.