In 2016, Kirsten invested $20,000 for a 10% partnership interest (not a passive activity). The partnership has losses of $150,000 in 2016 and $250,000 in 2017. Kirstens share of the partnerships losses is $15,000 in 2016 and $25,000 in 2017. How much of the losses from the partnership can Kirsten deduct?

a..$20,000 in 2016 and $0 in 2017.

b..$0 in 2016 and $0 in 2017.

c..$15,000 in 2016 and $5,000 in 2017.

d..$15,000 in 2016 and $25,000 in 2017.