Gwendolyn will use the single filing status when she files her 2021 return. Her modified adjusted gross income is $86,950; this includes a $8,500 gain from a limited partnership in which she does not materially participate. She also incurred a loss of $10,600 from a rental real estate activity in which she actively participates. Gwendolyn is not a real estate professional. What is the total amount of passive activity losses she may claim on her 2021 return?

$0

$2,100

$3,000

$10,600