The Taxpayer spent the following amount of hours on his investments in 2019

57 hours on investment A

100 hours on investment B

150 hours on investment C

220 hours on investment D

20 hours on investment E 135 hours on investment F Which of these investments does he materially participate in?

A) Investments B, C, D, and F

B) None of them

C) Investments B, C and D

D)Investments C, D and F

E) All of them