Brett and Pam are married and file jointly. The have a commercial building they rent to Sell A lot Inc. In 20X1, Pam worked 267 hours and Brett worked 310 hours relating the commercial building.

Which of the following statements is correct?

• A.

  Brett and Pam are not an active participant in the activity since each of them did not dedicate more than 500 hours to the activity

• B.

  Brett and Pam are an active participant in the activities since they dedicated more than 500 total hours to the activity.

• C.

  Brett and Pam are not an active participant in the activities since more than one person is participating in the activity

• D.

  Brett and Pam are not an active participant in the activity since each of them did not dedicate at least 400 hours to the business activity