In the current year, Crow Corporation, a closely held corporation that is not a personal service corporation, has $100,000 of passive activity losses, $80,000 of active business income, and $20,000 of portfolio income. How much of the passive activity loss may Crow deduct in the current year? Oa. $20,000 Ob. $80,000 Oc. $100,000 Od. $0