Test based on current participation. Explain this test vs this test. 1.The individuals participation in the activity for the taxable year constitutes substantially all of the participation in the activity of all individuals (including non-owner employees) for the year or 2.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 non-owner employees) for the year

Mary Jane participates for 100 hours during the year in an activity she owns. She has no employees and is the only participant in the activity. The activity is a significant participation activity. This statement would be true under test 1?