All of the following statements regarding the determination of material participation are correct except:

	a.	if either spouse materially participates in an activity, both are considered to materially participate in the activity
	b.	the material participant test is applied one time at the beginning of the activity
	c.	the focus of the material participation test is on the quantity of hours work performed, not the quality of the work
	d.	a taxpayer that meets any one of the seven tests for material participation is deemed to be a material participant for that year