Diane Parker acquired an interest in a movie

theater in June $2011.$ The theater broke even

from $2011$ to $2018.$ Parker did not actively

participate in the activity during those years.

She participated in the activity for $350,400,$

$450,$ and $420$ hours during $2019,2020,$

$2021,$ and $2022,$ respectively. This was well

below all other employees. The theater had

losses allocated to her of $$21,000,$$$6,000,$

$$19,000,$ and $$12,000$ for $2019,2020,2021,$

and $2022,$ respectively. In $2023,$ however, she

participated $750$ hours in the business, and

her share of the movie theater net income

was $$24,000.$ Her income from other sources

$($portfolio income$)$ was $$27,500.$ What are the

income tax consequences to Diane for $2023?$