Which of the following statements is/are false?

A. One or more trade or business activities or rental activities may be grouped together as a single "activity" if the activities are an appropriate economic unit for the measurement of gain or loss under the passive activity loss rules.

B. Generally a trade or business activity and a "rental activity" may not be grouped together as a single activity unless it can be shown to be a single appropriate economic unit taking into account factors such as common control and ownership, geographical location,or interdependencies among the activities.

C. A hotel would NOT be considered a "rental activity" for purposes of the passive activity loss rules because the average period of customer use is probably less than 30 days and significant personal services are provided by the taxpayer to the customers.

D. All of the above are true.