17. Elaine owns a real estate rental activity that produces a loss of $75,000 during 2022. Amy's AGI before considering the rental loss in 2022 is $90,000. She performs more 800 hours of service in the real estate rental activity as a materialTax 9930 arepant. She also spent 600 hours working as a tax preparer during 2022 How much of the loss may Dohna deduct in 20217 $15,000 $20,000 C $25,000 d $65,000 $75,000