Roxanne, Who Is Single, Has $125,000 of Salary, $10,000 of Income

Roxanne, who is single, has $125,000 of salary, $10,000 of income from a limited partnership, and a $26,000 passive loss from a real estate rental activity in which she actively participates.Her modified adjusted gross income is $125,000.Of the $26,000 loss, how much is deductible?

A) $0.
B) $10,000.
C) $25,000.
D) $26,000.
E) None of the above.