Akiva is a limited partner in the XYZ Partnership. His allocable share of XYZ's passive ordinary losses from a nonrealty activity for the current year is ( $60,000). Akiva has a $40,000 adjusted basis (outside basis) for his interest in XXYZ (before deduction of any of the passive losses). His amount "at risk" is $30,000 (before deduction of any of the passive losses). He also has $25,000 of passive income from other sources. He has no business losses for the year from other sources. How much of his ($60,000) allocable XYZ loss can Akiva deduct on his current-year tax return? a) $25,000 b) $30,000 c) $40,000 d) $60,000