Individual J incurs a net loss during the tax year from rental of a dwelling unit not considered to be her residence. Which one of the following is a correct statement? a. The loss is fully deductible against the J's ordinary income no matter the circumstances. b. J will not be allowed to deduct the loss under any circumstance if J does not have passive income from other sources. c. If J is not allowed to deduct the loss due to the passive activity loss limitations, the loss is suspended and carried forward until J generates passive income or until she sells the property. d. As long as J is not an active participant in the rental, she may be allowed to deduct the loss even if the she does not have any sources of passive income.