Problem: For many years, Homer has operated a snow-plowing business known as Mr. Plow (that name again is Mr. Plow). The city of Springfield, where he operates the business, passed a law in the current year requiring that all titles to snow plows be held by corporate entities. To comply with the law, Homer forms Mr. Plow, Inc. (a corporate entity under state law; NOT an LLC) and contributes the title to his snow plow to the new corporation. Homer continues to snow plow and operate the business just as he did before the formation of Mr. Plow, Inc. Assume Mr. Plow, Inc. cannot elect S corporation status. Homer would like to continue to report all the income from the plowing business on his Form 1040 (Schedule C) just as he did before the corporation was formed. As a general rule, can Homer do so? Under what circumstances might Homer be able to continue reporting his plowing business income on his Form 1040? Be sure to cite any primary authority that is on point.