Participation rules determine if the Browns may use any of their rental property loss to offset nonpassive income on their tax return. Which of the following is true of active participation?

a) It requires more than 500 hours of participation by the taxpayer in the applicable activity.

b) It is the same as material participation.

c) It would include approval of new tenants by the taxpayer.

d) It includes the hiring of a management firm by the taxpayer.