Which of the following statements best describes the minimum standard for active participation in a rental real estate investment? A) The standard is identical to the material participation standard that otherwise applies to passive activities. B) The taxpayer must be involved in the management of the property in a bona fide manner and participate in management decisions regarding the property. C) The taxpayer must have at least 10% of his net worth invested in the rental real estate activity. D) The activity must be the taxpayers primary trade or business.