In the context of the real estate professional exception to the passive activity loss (PAL) rules, making the aggregation election to attain real estate professional status:

A. May or may not be advisable for net investment income tax (NIIT) reasons

B. Is always advisable for net investment income tax (NIIT) purposes.

C. Is never advisable for net investment income tax (NIIT) purposes

D. Is always advisable for passive activity loss (PAL) reasons