Pablo,who Is Single,has $95,000 of Salary,$10,000 of Income from a Limited

Pablo,who is single,has $95,000 of salary,$10,000 of income from a limited partnership,and a $27,000 passive loss from a real estate rental activity in which he actively participates.His modified adjusted gross income is $95,000.Of the $27,000 loss,how much is deductible?

A) $0
B) $10,000
C) $25,000
D) $27,000
E) None of these