Question $22$ of $81.$

James Pullano is a partner with Partnership V$,$ a hardware store, in which he spent $465$ hours in the tax year working. He also worked $165$ hours with Partnership W$,$ an architecture partnership that designs and builds backyard gazebos, as the primary builder. Finally, he spent $195$ hours launching Partnership AB$,$ a new business building bandstands for concerts. None of the entities are publicly traded. He is considered $a(n)$ for tax purposes.

Employee.

Entrepreneur.

Independent contractor.

Material participant.