Jack and Melissa are married, and they will file a joint return. Their modified adjusted gross income for the year is $185,000. They have an active participation rental real estate loss of $32,000. If they do not participate in any other passive activity, what is their adjusted special loss allowance for the year? $0 MAYBE $7,000 $25,000 $32,000

Please state the answer clearly to avoide any confusion. Thanks