In the Current Year,Crow Corporation,a Closely Held C Corporation That

In the current year,Crow Corporation,a closely held C corporation that is not a personal service corporation,has $100,000 of passive losses,$80,000 of active business income,and $20,000 of portfolio income.How much of the passive loss may Crow deduct in the current year?

A) $0.
B) $20,000.
C) $80,000.
D) $100,000.
E) None of the above