The fact that a taxpayer spends his personal time cultivating an activity may be indicative of profit intent. Peacock v. Commissioner, T.C. Memo 2002-122. Especially, where the activity in question has no substantial personal or recreational aspects. Ibid. Moreover, an individual’s withdrawal from another occupation to devote his time to the activity in question may also indicate a profit motive. Reg. 1.183-2(b)(3); Burleson v. Commissioner, T.C. Memo 1983-570