According to the K-1 from Samanthas fathers estate, Samantha received $3,000 of passive income from her father's estate (John Wormwood Estate) November 1. According to a K-1 from the partnership, Samantha also received her proportionate share of a loss from the Screwtape L.P. [ a limited partnership interest she inherited from her father] in the amount of ($2,500) passive loss. Neither of these items comes from a qualified trade or business. Do not worry about the form 8582. The limited partnership will provide you with it.

What is the passive deduction or loss allowed?

What is the passive income?