Which of the following is not a test in Div 35 ITAA97 that will enable a taxpayer to claim non-commercial losses against other income? The loss relates to an activity with taxable income greater than $20,000. The loss arises in relation to a professional arts business. The total assets of the particular activity exceed $500,000 in real property employed in the business. The other assets used in the particular activity exceed $100,000, excluding motor vehicles. The particular activity resulted in taxable income in three out of the last five years.