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? a O Juan & Bob O Juan only O No one, because it is a passive activity for all O Juan, Susan & Bob