Which of the following taxpayers materially participated in a business activity?
A. Aric retired 15 years ago after 20 years of materially participating in a partnership that makes custom boats.
B. He is still an investor, but he has not materially participated since he retired.
C. Baka participated in her partnership for 400 hours during the year.
D. Her partner participated for 450 hours, and they had employees who worked full-time.
E. Clara participated in her s corporation for 80 hours during the year. no one else participated in the activity.
F. Declan had several full-time employees in his s corporation.
G. He is the only shareholder and participated for 250 hours.