Samuel imenez is a partner with Partnership V, a hardware store, in which he spent 465 hours in the tax year working. He also worked 164 hours with Partnership W, an architecture partnership that designs and builds backyard gaxebos, as the primary builder. Finally, he spent 193 hours launching Partnership AB. a new business building bandstands for concerts. None of the entitios are publicly traded. He is considered a(n) for tax purposes. Authorized dealer. Employee. Entrepreneur. Material participant. Mark for follow up