Tax Drill - Tests for Material Participation

Indicate whether the following seven tests are based on "Current participation", "Prior participation" or "Facts and circumstances".

a.	The activity is a personal service activity, and the individual materially participated in the activity for any three preceding taxable years.
b.	Based on all of the facts and circumstances, the individual participates in the activity on a regular, continuous, and substantial basis during the year.
c.	The individual participates in the activity for more than 100 hours during the year, and this participation is not less than that participation of any other individual (including nonowner employees) for the year.
d.	The individual's participation in the activity for the taxable year constitutes substantially all of the participation in the activity of all individuals (including nonowner employees) for the year.
e.	The individual participates in the activity for more than 500 hours during the year.
f.	The individual materially participated in the activity for any 5 taxable years during the 10 taxable years that immediately precede the current taxable year.
g.	The activity is a significant participation activity (where the person's participation exceeds 100 hours during the year), and the aggregate of all significant participation activities during the year is more than 500 hours.