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Dharma is a single taxpayer with modified adjusted gross income(MAGI) of $120,000 and an active participation rental real estate loss of $35,000. Assuming she has

Dharma is a single taxpayer with modified adjusted gross income(MAGI) of $120,000 and an active participation rental real estate loss of $35,000. Assuming she has no other passive income, what is her adjusted special allowance?

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