44.This year Joys aggregate income from her businesses was $180,000. Joys aggregate business deductions from those businesses was $320,000. Joys spouse Harry earns $80,000 of W-2 income. The couple also has $20,000 of investment income. What amount of business lost may be used to offset the income from Harrys earnings and the investment income?

a. $0.

b. $20,000.

c. $80,000.

d. $100,000