Mike, Who Is Single, Has $100,000 of Salary, $15,000 of Income

Mike, who is single, has $100,000 of salary, $15,000 of income from a limited partnership, and a $30,000 passive loss from a real estate rental activity in which he actively participates. His modified adjusted gross income is $100,000. Of the $30,000 loss, how much is deductible?

A) $30,000
B) $10,000
C) $25,000
D) $0.