Which of the following is not an exception to the passive activity rules for rental activities? If the average period of customer use is seven days or less, the activity could be considered an active trade or business. If the average period of customer use is 30 days or less but the taxpayer does not provide significant personal services in concert with the rental activity, the activity may be classified as an active trade or business. The activity will be considered an active trade or business if the rental of property is incidental to the non-rental activity of the taxpayer A rental activity that the taxpayer customarily makes available during business hours for nonexclusive use by customers will be classified as the active conduct of a trade or business, provided the taxpayer materially participates