Material participation standards for shareholders of Subchapter S corporations, who are individuals, include those who during them tax year? (a) participated in the activity for more than 80 hours during the tax year.(b) constituted at least one half of all the participation in the activity of all individuals ( including non-owners). (c) participated in all significant participation activities including activities outside the corporation for more than 200 hours).(d) participated in business activities for more than 100 hours during the tax year and the participation was not less than the activity of any other individual`s during the tax year.