Bennett, a single taxpayer, has $$80,000$ in salary, $$10,000$ in income from a limited

partnership, and a $$30,000$ passive loss from a real estate rental activity in which

Bennett actively participates. Bennett's modified adjusted gross income is $$80,000.$ Of

the $$30,000$ loss, Bennett may deduct:

a$.$ $$20,000.$

b$.$ $$10,000.$

c$.$ $$30,000.$

d$.$ $$25,000.$

e$.$ $$0.$