Pablo, Who Is Single, Has $95,000 of Salary, $10,000 of Income

Pablo, who is single, has $95,000 of salary, $10,000 of income from a limited partnership, and a $27,000 passive activity loss from a real estate rental activity in which he actively participates.His modified adjusted gross income is $95,000.Of the $27,000 loss, how much is deductible?

A) $0
B) $10,000
C) $25,000
D) $27,000
E) None of these