Josie,an Unmarried Taxpayer,has $155,000 in Salary,$10,000 in Income from a Limited

Josie,an unmarried taxpayer,has $155,000 in salary,$10,000 in income from a limited partnership,and a $26,000 passive loss from a real estate rental activity in which she actively participates.If her modified adjusted gross income is $155,000,how much of the $26,000 loss is deductible?

A) $0
B) $10,000
C) $25,000
D) $26,000
E) None of the above