Which of the following taxpayers does not qualify as a material participant in their business activity? Glen Beckett participated in Activity J for 780 hours. Mohan Poojari was a full-time partner at the law firm, a personal service activity, Morgan Law Firm, from 2008 to 2017. Ronald Peterson participated in Activity G for 210 hours, more than any other individual. Judy Fink participated in Activity A for 80 hours, Activity B for 60 hours, and Activity C for 85 hours.