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<li <?php if( get_sub_field('tab-active') ): ?> class="<?php echo ('active'); ?>" <?php endif; ?>></li>


//Или так. Условие
<?php if( get_sub_field('tab-active') ) { ?>
  class="tab-body fade <?php echo ('in active'); ?>"
<?php } else { ?>
  class="tab-body fade"
<?php } ?>>