Which of the following are not required for use of the rental real estate safe harbor?

a. maintaining separate books and records for each rental activity.
b. performing at least 250 hours of "rental service" throughout the year.
c. maintaining contemporaneous records including reports or similar documents.
d. owning a minimum of 10 rental properties.

Which of the following best describes the economic effect that results from the government having a budget surplus? a. consumers save more and spend less, enabling long-term financial planning. b. overall demand decreases, reducing the incentive for producers to increase production. c. banks have more deposits, enabling them to make more loans to investors. d. government spending increases, increasing competition for goods and services and driving prices up.