Which of the Following Would Not Be Classified as a Material

Multiple Choice

Which of the following would not be classified as a material participant in an activity?

A) An individual who participates more than 100 hours a year and the person's participation is not less than any other individual's participation.
B) An individual who participated in the activity for at least one of the preceding five taxable years.
C) An individual who participates in an activity regularly, continuously, and substantially.
D) An individual who participates in an activity for more than 500 hours a year.