H Owns an Apartment Complex of 30 Units

H owns an apartment complex of 30 units.One of his tenants manages the property in exchange for use of an apartment rent-free.H makes all of the major decisions regarding the units and is in regular contact with his manager.This year, the complex generated a loss of $35,000.Assuming H's A.G.I.is $120,000, H may deduct

A) None of the loss
B) $25,000 and carryover $ 10,000 of the loss
C) $ 15,000 and carryover $20,000 of the loss
D) $ 15,000 and carryover $ 10,000 of the loss
E) None of the above