Rental real estate activities, in which a taxpayer materially participates, are treated as nonpassive activities for the tax year unless:

a. taxpayer qualifies as a real estate professional

b. the taxpayer qualified as a real estate professional in any three of the preceding five years

c. less then half of the taxpayers personal services perfromed during the year were performed in real property trades or business in which they materially participated

d. the taxpayer performed more then 1,000 hrs of services in real property trades or businesses in which they materially participated