Diane Parker acquired an interest in a movie theater in June 2006. The theater broke even from 2006 to 2013. Parker did not actively participate in the activity during those years. She participated in the activity for 350,400 , 450 , and 420 hours during 2014, 2015, 2016, and 2017, respectively. This was well below all other employees. The theater had losses allocated to her of \(\$ 21,000, \$ 6,000\), \(\$ 19,000\), and \(\$ 12,000\) for \(2014,2015,2016\), and 2017 , respectively. In 2018, however, she participated 750 hours in the business, and her share of the movie theater net income was \(\$ 24,000\). Her income from other sources (portfolio income) was \(\$ 27,500\). What are the income tax consequences to Diane for 2018?