In $2024,$ Janell is the $100\%$ owner of several business activities. She spent $600$ hours as a real estate developer where she earned $$50,000.$ She spent $600$ hours performing services on rental property which reported a loss of $$60,000.$ She also owns a beauty parlor where she spent $600$ hours during the year and earned $$45,000.$ Her AGI before claiming any loss from the rental activity is $$95,000.$ Assume she makes any required grouping election$($s$)$ and no one else spends time in any of her activities during $2023.$ How much of her loss from the rental activity is deductible?

a$.$ $$0$

b$.$ $$25,000$

c$.$ $$50,000$

d$.$ $$60,000$

e$.$ None of the above.