Andrea,a Single Taxpayer,has $90,000 in Salary,$15,000 in Income from a Limited

Andrea,a single taxpayer,has $90,000 in salary,$15,000 in income from a limited partnership,and a $40,000 passive loss from a real estate rental activity in which she actively participates.Her modified adjusted gross income is $90,000.Of the $40,000 loss,Andrea may deduct:

A) $0.
B) $15,000.
C) $25,000.
D) $40,000.
E) Some other amount.