45. Diane Parker acquired an interest in a movie theater in June 2008. The theater broke even from 2008 to 2015. Parker did not actively participate in the activity during those years. She participated in the activity for 350, 400, vor 450, and 420 hours during 2016, 2017, and 2018, and 2019, respectively. This was well below all other employees. The theater had losses allocated to her of $21,000, $6,000, H $19,000, and $12,000 for 2016, 2017, 2018, and 2019, respectively. In 2020, however, she participated 750 hours in the business, and her share of the movie theater net income 0 was $24,000. Her income from other sources 40, (portfolio income) was $27,500. What are the income tax consequences to Diane for 2020