Judy and Larry Are Married and Their Combined Salaries for the Current

Judy and Larry are married and their combined salaries for the current year are $115,000.They actively participate in the rental of two houses.For the current year they have the following losses:
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What is Judy and Larry's adjusted gross income?

A) $108,000
B) $111,000
C) $114,000
D) $115,000
E) $118,000