4.4.12. Maria, a single taxpayer, had losses totaling $30,000 from a rental real estate activity in which she actively participated. Maria also had $15,000 of income from another rental real estate activity in which she actively participated. She acquired both investments in the current year. If Maria has no other passive income and adjusted gross income before passive losses of $70,000, how much loss from rental activities can she use to offset her portfolio and active income? A. $0 B. $15,000 C. $25,000 D. $30,000