Which of the following is most likely to lead to a determination that business income is not subject to the Personal Services Income (PSI) regime under Part 42 of the 1997 Income Tax Assessment Act? A. The business has made a taxable profit in three of the last five years. B. The business represents a Personal Services Business (PSB) by virtue of Div. 87 of the ITAA97. C. There is significant input by all partners in earning the partnership income. D. The business owners devote more than 20 hours per week to the venture. E. The business has established a comprehensive bookkeeping and invoice system.