Juan, Bob, and Susan each own a 1/3 interest in WOW! Partnership. Juan is in charge of day-to-day operations and manages the business while Bob and Susan sit on a beach sipping beverages. In the first year of operations, the partnership had a $30,000 loss. Who will be able to deduct the loss against other forms of income?

Group of answer choices

Juan, Susan & Bob

No one, because it is a passive activity for all

Juan only

Juan & Bob