A taxpayer has the following income (losses) for the current year: Active Income Portfolio Income Passive Income $18,000 $31,000 $(35,000) What is the taxpayers taxable income (loss) if The taxpayer is a publicly held corporation? The taxpayer is a closely held corporation? The taxpayer is a single individual and the passive income is not from a rental activity? The taxpayer is a single individual and the passive income is the result of a rental activity for which the taxpayer is a qualified real estate professional? The taxpayer is a single individual and the passive income is the result of a rental activity for which the taxpayer fails to qualify as a real estate professional but does meet the active participation test?