12. Clifford Johnson has a limited partnership investment and a rental condominium. Clifford actively manages the rental condominium. During 2021, his share of the loss from the limited partnership was $11,000, and his loss from the rental condo was $18,000. Assuming Clifford's modified adjusted gross income is $134,000 for 2021 , and he has no prior year unallowed losses from either activity, complete page 1 of Form 8582 on Page 4-60. 12. Clifford Johnson has a limited partnership investment and a rental condominium. Clifford actively manages the rental condominium. During 2021, his share of the loss from the limited partnership was $11,000, and his loss from the rental condo was $18,000. Assuming Clifford's modified adjusted gross income is $134,000 for 2021 , and he has no prior year unallowed losses from either activity, complete page 1 of Form 8582 on Page 4-60