Form 1041. A practical guide. Exam question 45 of 50Which of the following is not a test that can be used to show that a trust meet the material particiption standards?a. The decedent had materially participated in the activity during the portion of the year he was alive .B. The trust participates in the activity more than 500 hours during the year.C. The trust participates more than 100 hours during the year and no other person had more participation in the activity during the year.D. The trustee’s participation in the activity for the year constitutes substantially all of the participation in such activities of all individuals for such year.