Matt began his own landscaping company in 2020. He has several contract laborers who help him on a daily basis. In order to state that he materially participates in the business, he must:

A)Be involved in the business in a regular, continuous, and substantial way.

B)Not spend more time working in the business than at least two of his contract laborers.

C)Show a profit in the first year of business.

D) Have several passive activities in which he participates between 100 and 500 hours each, and the total time is more than 750 hours.