Carey, a Single Taxpayer, Purchased a Rental House in 2014

Carey, a single taxpayer, purchased a rental house in 2014, which he actively manages. During 2014, Carey had a loss of $14,000 from the rental house. If Carey's adjusted gross income for 2014 is $144,000 before the rental loss, what is the amount of Carey's allowable deduction for the rental activity for 2014?

A) $0
B) $3,000
C) $6,000
D) $14,000
E) None of the above