from where you got $31,000 can you explain more? im confuse

15. Rental Real Estate. (Obj. 3) Martin actively participates in three different rental real estate activities. His ownership in each activity exceeds 10%. Martin's income and losses from these activities are shown below. Martin's only other source of income is $80,000 of wages. Calculate Martin's loss allowed and suspended loss. Activity Income (or Loss) ($10,000) (30,000) 9,000