A taxpayer has the following income (losses) for the current year:

Active Income	Portfolio Income	Passive Income
$98,000	$22,000	$(30,000)

What is the taxable income (loss) of the taxpayer if:

a.	The taxpayer is a publicly held corporation?
b.	The taxpayer is a closely held corporation?
c.	The taxpayer is an individual and the passive income is not from a rental activity?
d.	The taxpayer is an individual and the passive income is the result of a rental activity for which the taxpayer qualifies as a real estate professional.
e.	The taxpayer is an 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 meets the active participation test?