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.$22,000 net loss b.$10,000 net loss c.$8,000 net loss d.$32,000 net loss

Arnold purchased interests in two limited partnerships 6 years ago. During 2022, Arnold had income of $22,000 from one of the partnerships. He had a loss from the other partnership of $32,000, salary income of $35,000, and dividend income of $2,000. What is the amount of net passive losses that Arnold may deduct for 2022?

a.$2,000

b.$8,000

c.$10,000

d.$0