2. Paul, David, Kristina, and Rachel are partners in Movie Makers, LLC. They all participate in the business to some extent and there are no other employees. Given the following activities, which of these individuals are clearly material participants? Paul has a job outside of the business but does provide about 125 hours a year to help mar ket the business. David devotes all of his time to the business and generally devotes 60 hours per week to the business. Kristina has materially participated in the business for the last 7 years, however she only dedicated about 50 hours this year because she had a baby in January. Rachel devotes very little time to the business and only helps on an as-needed basis. She rarely helps more than 2 or 3 hours per month. a. David only. b. David and Kristina. c. David and Paul. d. David, Kristina, Paul and Rachel