Match the term with the correct response. More than one response may be correct.

(Please place the letter or letters next to each phrase (3-6).

a. Taxpayer devotes time aggregating more than 500 hours in all significant participation activities during the year.

b. Taxpayer participates in making management decisions in a significant and bonafide sense. c. It is one in which the individuals participation equals more than 100 hours during the year. d. Taxpayer devotes time in the activity, which constitutes substantially all of the participation in the activity

of all individuals.

e. Both options a. and d. are correct.

f. No correct choice is given.

3. Significant participation activity.

4. At-risk amount.

5. Material participation.

6. Active participation.