Henry and Grace are married and run

单选题 Henry and Grace are married and run a business together. They would like to avoid filing a partnership return by electing Qualified Joint Venture treatment for their business. Which of the following actions would prevent Henry and Grace from electing Qualified Joint Venture status for their business activity?

A、 Henry and Grace are both green card holders, not U.S. citizens.

B、 Henry and Grace are the only owners in the business, but they hire other family members as employees.

C、 Henry and Grace file separate tax returns.

D、 Henry and Grace live in separate homes, but are still legally married.

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