3. During the year, R earned a salary of $100,000 and received interest and dividend income. In addition, his interest in a limited partnership, in which he is a passive investor, produced a loss of $5,000. Which of the following statements is true? a. R can deduct the loss to the extent of his interest and dividend income b. R can never deduct this loss c. R cannot deduct the loss but can carry it over and deduct it in subsequent years under the appropriate circumstances d. More than one but less than all of the above statements are true e. None of the above statements is true