Christina is a partner in the Fence Partnership, which is not publicly traded. Her allocable share of Fence's passive ordinary losses from a nonrealty activity for the current year is ($200,000). Christina has a $140,000 adjusted basis (outside basis) for her interest in Fence (before deduction of any of the passive losses). Her amount at risk under 465 is $110,000 (before deduction of any of the passive losses). She also has $75,000 of passive income from other sources. How much of the $200,000 passive loss allocated to her can Christina deduct on her current year's tax return? Christina is a partner in the Fence Partnership, which is not publicly traded. Her allocable share of Fence's passive ordinary losses from a nonrealty activity for the current year is ($200,000). Christina has a $140,000 adjusted basis (outside basis) for her interest in Fence (before deduction of any of the passive losses). Her amount at risk under 465 is $110,000 (before deduction of any of the passive losses). She also has $75,000 of passive income from other sources. How much of the $200,000 passive loss allocated to her can Christina deduct on her current year's tax return?

A. $75,000

B. $110,000 C. $140,000 D. $200,000