A Taxpayer's Rental Activities Will Be Considered a Trade or Business

A taxpayer's rental activities will be considered a trade or business, rather than a passive activity, if

A) more than half of the taxpayer's personal services performed in all business activities during the year are spent managing the rental properties.
B) the taxpayer performs more than 500 hours of work during the year managing the rental properties.
C) the taxpayer performs more than 750 hours of work during the year managing the rental properties.
D) conditions A and C, but not B, are satisfied.