Beverly Foley is single and has a modified AGI of $93,000. She has income of $5,000 from a limited partnership in which she does not materially participate, and she has a loss of $9,000 from active participant rental real estate activities. What is the amount of her allowed or unallowed rental real estate loss? $5,000 unallowed loss $5,000 allowed loss $9,000 unallowed loss $9,000 allowed loss