(0) Obligation:

Q restricted rewrite system:
The TRS R consists of the following rules:

active(zeros) → mark(cons(0, zeros))
active(tail(cons(X, XS))) → mark(XS)
active(cons(X1, X2)) → cons(active(X1), X2)
active(tail(X)) → tail(active(X))
cons(mark(X1), X2) → mark(cons(X1, X2))
tail(mark(X)) → mark(tail(X))
proper(zeros) → ok(zeros)
proper(cons(X1, X2)) → cons(proper(X1), proper(X2))
proper(0) → ok(0)
proper(tail(X)) → tail(proper(X))
cons(ok(X1), ok(X2)) → ok(cons(X1, X2))
tail(ok(X)) → ok(tail(X))
top(mark(X)) → top(proper(X))
top(ok(X)) → top(active(X))

Q is empty.