18. Janell is an Engineer and works 2,000 hours during the year in her own engineering firm providing services to her clients. Janell also owns a separate florist business in which she participates. She has one employee who works part-time in the florist business. Assume Janell does not treat the businesses as a single activity. Which is correct regarding her florist business? a. If Janell participates for 400 hours and the employee participates for 520 hours during the year, Janell qualifies as a material participant. b. If Janell participates for 120 hours and the employee participates for 120 hours during the year, Janell will qualify as a material participant. c. If Janell participates for 600 hours and the employee participates for 1,000 hours during the year, Janell will not qualify as a material participant. d. If Janell participates for 98 hours and the employee participates for 30 hours during the year, Janell will probably qualify as a material participant. e. None of these is correct