Which of the following is not a test that can be used to showthat a trust met the material participation standards?

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

B. The trust participantes in the activity more 500 hours during the year.

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

D. the trustee's participation in the activity for the yearconstitutes substantially all of the participation in such activities of all individuals for such year.