Arnold Purchased Two Rental Properties 6 Years Ago

Arnold purchased two rental properties 6 years ago. He actively participates in their management. During 2016, Arnold had income of $22,000 from one of the rentals. He had a loss from the other rental of $32,000, as well as salary income of $35,000, and dividend income of $2,000. What is Arnold's net passive income or loss deduction?

A) $8,000 net loss
B) $10,000 net loss
C) $22,000 net loss
D) $32,000 net loss
E) None of the above