Which of the following describes a taxpayer (MFS) who does NOT have to file Form 8582, Passive Activity Loss Limitations?

a. The taxpayer has an overall gain from passive activities

b. The taxpayer actively participated in rental real estate activities an also participated in other passive activities

c. The taxpayer actively participated in rental real estate activities and lived with his spouse the last three months of teh year

d. The taxpayer actively participated in rental real estate activities and has prior-year unallowed credits from a passive activity.