In the Current Year, Crow Corporation, a Closely Held C

In the current year, Crow Corporation, a closely held C corporation that is not a personal service corporation, has $100,000 of passive activity losses, $80,000 of active business income, and $20,000 of portfolio income.How much of the passive activity loss may Crow deduct in the current year?

A) $0.
B) $20,000.
C) $80,000.
D) $100,000.
E) None of these.