Which of the following taxpayers would most likely be considered a trader?

A. Andre trades during the summer when he is home from college. He consults with other traders and sells shares of stock before going back to college at the end of the summer.

B. Ivan trades nearly every day. He usually sells shares of stock after a few days, hoping to profit from short-term price changes.

C. Nigel trades every day when he gets home from work. He spends time researching companies and holds securities for a year or more before selling.

D. Tristan trades two or three days a week. He likes to invest in companies that pay regular dividends, although he sometimes sells after holding the stock for a few days.