During the current year, Ethan performs personal services as follows: 800 hours in his information technology consulting practice, 625 hours in an internet cafe, and 510 hours in a men's clothing store. He expects that losses will be realized from the internet cafe and the men's clothing store and that his consulting practice will show a profit. Ethan files a joint return with his spouse whose salary is $125,000. The income and losses from the following ventures are considered active and not subject to the passive activity loss limitations:

a) Only the information technology consulting practice.

b) Only the information technology consulting practice and the internet cafe.

c) Only the information technology consulting practice and the men's clothing store.

d) All three of the ventures are considered active and not subject to the passive activity loss limitations.