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Billy Ray Owns Several Parcels of Rental Real Estate, and He

Question 52

Multiple Choice

Billy Ray owns several parcels of rental real estate, and he actively participates in managing the properties. His total loss from these activities in 2012 is $30,000 and his AGI for 2012 is $110,000. For how many years may the disallowed loss be carried forward?


A) fte disallowed loss may not be carried forward.
B) fte disallowed loss may be carried forward for 15 years.
C) fte disallowed loss may be carried forward for 15 years, but only after it has been carried back for 3 years.
D) fte disallowed loss may be carried forward indefinitely.

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