Captain Marvel forms Tesseract Corporation, (a closely held corporation that is not a Personal Service Corporation), in the current year Tesseract had S75,000 of net active income, S60,000 of portfolio income, and a $105,000 passive activity loss during the year. How much of the passive activity loss can Tesseract deduct in the current year and how much is Tesseract's taxable income and what types of income is it comprised of