A Taxpayer Recognized a $40,000 Loss in 20x5 from Her

A taxpayer recognized a $40,000 loss in 20x5 from her small farm (which was a secondary activity to her full-time job as a dentist) . What is the maximum deduction that would be allowed from the farm loss for the 20x5 tax year?

A) $0
B) $17,500.
C) $21,250.
D) $40,000.