The Rental Real Estate Exception Favors

The rental real estate exception favors:

A) lower income taxpayers (AGI less than $80,000) .
B) middle income taxpayers (AGI greater than $80,000 and less than $150,000) .
C) upper income taxpayers (AGI greater than $150,000) .
D) lower income taxpayers (AGI less than $80,000) and middle income taxpayers (AGI greater than $80,000 and less than $150,000) .
E) middle income taxpayers (AGI greater than $80,000 and less than $150,000) and upper income taxpayers (AGI greater than $150,000) .