James Pullano is a partner with partnership V$,$ a hardware store in which he spent $465$ hours in the tax year working. He also worked $165$ hours with partnership W an architecture partnership that designs and builds backyard gazebos as a primary builder. Finally, he spent $195$ hours launching partnership AB a new business building bandstands for concerts. none of these entities are publicly traded he$$s considered, a what for tax purposes?

Employee;

Entrepreneur;

Independent; or$,$

Material participant