In the current year, a taxpayer reports the following tems Salary Income from partnership A, in which the taxpayer materially participates Passive activity loss from partnership B S 50,000 20,000 (40,000) During the year, the taxpayer disposed of the interest in partnership B, which had a suspended loss carryover ot s10,000 from prior years. What is the taxpayers adjusted gross Income tor the current year? A. $20,000 B. $70,000 C. $30,000 D. $60,000