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Arnold purchased interests in two limited partnerships 6 years ago. During 2018, Arnold had income of $22,000 from one of the partnerships. He had a

Arnold purchased interests in two limited partnerships 6 years ago. During 2018, Arnold had income of $22,000 from one of the partnerships. He had a loss from the other partnership of $32,000, salary income of $35,000, and dividend income of $2,000. What is the amount of net passive losses that Arnold may deduct for 2018?

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