Hannah, a full-time elementary school teacher, finds time to participate in her dairy farm. She has one employee who works part-time on the dairy farm. O If Hannah participates for 500 hours and the employee, who is her spouse, participates for 501 hours during the year, Hannah qualifies as a material participant. O If Hannah participates for 500 hours and the employee, who is not her spouse, participates for 2,000 hours during the year, Hannah qualifies as a material participant. O If Hannah participates for 120 hours and the employee participates for 120 hours during the year, Hannah does not qualify as a material participant. O If Hannah participates for 95 hours and the employee participates for 5 hours during the year, Hannah does not qualify as a material participant. If Hannah participates for 101 hours, and the employee, who is not her spouse, participates for 620 hours, but Hannah also participates in her ice cream shop for 101 hours, she is a material participant in the dairy farm.