B. Christian, a single taxpayer, acquired a rental house in 2006. The rental house, which Christian actively manages, generated a $15,000 loss in 2019. In addition, Christian owns a limited partnership interest which he acquired in 2011. His share of the partnership loss for 2019 is $10,000. Christian has modified adjusted gross income, before the rental loss and partnership loss, of $134,000. Instructions: What is the amount of these losses that Christian may deduct in 2019? Explain your