Melinda Earns Wages of $80,000, Income from a Limited Partnership

Melinda earns wages of $80,000, income from a limited partnership of $10,000, and a $30,000 passive activity 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, Melinda may deduct:

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