An individual taxpayer reports the following items for 2018:

Ordinary income from Partnership A, operating a movie theater in which the taxpayer materially participates - $70,000

Net rental loss from residential property in which the taxpayer actively participates - ($40,000)

a) What is the amount of deductible rental loss from residential property, taxpayer's adjusted gross income for 2018 and the amount of passive loss carryover to 2019?

b) How would your answer in part A change if ordinary income from partnership A was $120,000 instead of $70,000?