Helen, a single taxpayer, has modified adjusted gross income (before passive losses) of $140,000. During 2014, Helen's rental house generated a loss of $15,000. Assuming Helen is actively involved in the management of the property, what is the amount of Helen's passive loss deduction from the rental house?

a. $0 b. $15,000 c. $5,000 d. $10,000 e. None of these choices are correct.