Which of the following pairs of businesses can be aggregated under the passive activity rules?

a) A rental activity with a trade or business with 80% common control and the rental property is rented to the trade or business where the rental activity would be considered substantial to the overall economic unit

b) A real property rental with a personal property rental

c) A rental activity with a trade or business with the 100% identical proportionate ownership and the

rental property is rented to the trade or business

d) A farm activity with an activity of a different type of trade or business if the farm activity is owned

by an LLC member of an LLC taxed as a partnership and the LLC member does not participate in management