Tax Drill - Identify Active, Portfolio, Passive Income Indicate whether the following items are classified as "Active", "Portfolio", or "Passive" income for the purpose of the passive loss rules. a. Interest, dividends, annuities, and royalties not derived in the ordinary course of a trade or business. b. Any trade or business or income-producing activity in which the taxpayer does not materially participate. c. Gain on the sale or other disposition of assets used in an active trade or business. d. Wages, salary, commissions, bonuses, and other payments for services rendered by the taxpayer