Sylvester, an accountant, owns a mail-order business in which he participates. He has one employee who works part-time in the business. Which of the following statements is incorrect?

a. If Sylvester participates for 600 hours and the employee participates for 1,000 hours during the year, Sylvester qualifies as a material participant.

b. If Sylvester participates for 120 hours and the employee participates for 125 hours during the year, Sylvester does not qualify as a material participant.

c. If Sylvester participates for 495 hours and the employee participates for 520 hours during the year, Sylvester qualifies as a material participant.

d. If Sylvester participates for 105 hours and the employee participates for 5 hours during the year, Sylvester probably qualifies as a material participant.