Arnold Purchased Interests in Two Limited Partnerships 6 Years Ago

Arnold purchased interests in two limited partnerships 6 years ago. During 2014, Arnold had income of $22,000 from one of the partnerships. He had a loss from the other partnership of $32,000, salary income of $35,000, and dividend income of $2,000. What is the amount of net passive losses that Arnold may deduct for 2014?

A) $0
B) $2,000
C) $8,000
D) $10,000
E) None of the above