Which of the following is not a test that can be used to show that as met the masterial participation standards?

The decedent had materially participated in the activity during the portion of the year he/she was alive

The trust participates in the activity more than 500 hours during the year

The trust participates more than 100 hours during the year and no other person had more participation in the activity during the year

The trustee's participation in the activity for the year constitutes substantially all of the participation in such activities of all individuals for such year