Taressa spends $36$ hours a week, $49$ weeks a year, operating a hotel that Taressa owns. Taressa also owns a shoe store that is operated by a full$-$time employee. Taressa spends $160$ hours per year working at the shoe store. Taressa elects not to group them together as a single activity under the "appropriate economic unit" standard. Which of the following statements is true?

a$.$ Neither business is a passive activity.

b$.$ Both businesses are passive activities.

c$.$ Only the hotel is a passive activity.

d$.$ Taressa can offset any losses from the shoe store against income from the hotel.

e$.$ Only the shoe store is a passive activity.