Joe, who is single and has AGI of $40,000 rents his second home. During the current year, he reported a $30,000 net loss from the rental. Assume that Joe actively participates in the rental activity. What is the greatest amount of the rental loss that Sam can deduct against ordinary income in the current year? \begin{tabular}{|l|} \hline$40,000 \\ \hline$30,000 \\ \hline$25,000 \\ \hline$20,000 \\ \hline \end{tabular} $0