Kelly owned a rental house. In 20X1, Kelly's Adjusted Gross Income was $90,000. In 2021, Kelly's rental house had a net loss of $30,000. In 20X1, Kelly actively participated in her real estate rental activity. In 2021, how much of the $30,000 loss from the rental house can Kelly use to offset against Kelly's active income on his Federal Income Tax Return? Group of answer choices $30,000 $0 $25,000 $12,500