In the current year, Kathy, who is single and has AGI of $90,000 before considering rental activities, is active in three separate real estate rental activities and is in the 22% tax bracket. She had $15,000 of losses from Activity A, $25,000 of losses from Activity B, and income of $20,000 from Activity C. She also had $3,100 of tax credits from Activity A.

Calculate her deductions and credits currently allowed.

Also calculate the suspended losses and credits.

Question from student -- Since Kathy is active in these rental activities, this qualifies as active income, not a passive activity, correct?