* Gerund: When "handling" acts as the subject or object of a sentence, it's a gerund. For example: "Handling the situation calmly is important."
* Present Participle: When "handling" modifies a noun or pronoun, it's a present participle. For example: "The handling of the crisis was commendable."
* Noun: Sometimes "handling" can function as a noun. For example: "The player's handling of the ball was impressive."
To determine the part of speech, consider the context of the sentence and the role of the word within it.