Hannah purchased two rental properties 6 years ago. She actively participates in their management. During 2022, Hannah had income of $22,000 from one of the rentals. She had a loss from the other rental of $32,000, as well as salary income of $35,000, and dividend income of $2,000. What is Hannah's net passive income or loss deduction?

a. $10,000 net loss

b. $32,000 net loss

c. $22,000 net loss

d. $8,000 net loss