Carmen,a Single Taxpayer,has $80,000 in Salary,$10,000 in Income from a Limited

Carmen,a single taxpayer,has $80,000 in salary,$10,000 in income from a limited partnership,and a $30,000 passive loss from a real estate rental activity in which she actively participates.Her modified adjusted gross income is $80,000.Of the $30,000 loss,Carmen may deduct:

A) $0.
B) $10,000.
C) $25,000.
D) $30,000.
E) Some other amount.