Which of the following activities is not considered a passive rental activity? Select one: a. the rental of tangible property if the average period of customer use is seven days or less. b. the rental of tangible property if the average period of customer use is 30 days or less, and the taxpayer provides significant personal services to the renter. c. the rental of tangible property if the owner provides extraordinary personal services to the renter, without regard to the average period of customer use. d. the rental of tangible property if the rental is merely incidental to a nonrental activity of the taxpayer. e. None of the above listed situations are considered passive rental activities