Which of the following is not true? In geners, real estate activities are not considered passive activities. The reason that a TP might want to group activities is that if the activities are grouped, then the TP$\text{'}$s efforts for all of the activitles will count toward meeting the material participation test under Sec. $489$ rather than having to meet the test for each activity. If the TP qualifes as a real estate professional, rental real estate activities in which the taxpayer materially participates are not passive activities. If the taxpayer and his$/$her spouse fle a joint return, then the services performed by both spouses in the activity can be used to qualify for the "regular" material participation tests, but not the real estate professional $"750$