Arnold purchased interests in two limited partnerships 6 years ago. During 2020, 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 2020?

a.$2,000

b.$0

c.$10,000

d.$8,000

e.None of these choices are correct.