Elijah owns an apartment complex that he actively manages. Elijah paid $300,000 cash for the apartment complex three years ago. During 2015, the rental activity generated a loss of $30,000. How much of the loss can Elijah deduct in 2015 in both of the following independent cases?

a. Elijah has $80,000 of AGI (salary) before considerinig the loss by the apartment building

b.Elijah has $120,000 of AGI (salary) before considerinig the loss by the apartment building