Mehar has the following items from four separate investments during the current tax year:

Passive income from a publicly traded limited partner ship $12,000

Passive loss from a publicly traded limited partnership $9,000

Passive income from a non publicly traded limited partnership $ 14,000

Passive loss from a non publicly traded limited partnership $18,000

What is the total amount, if any. of passive losses that may be deducted during the calendar year?

a 26,000

b 14,000

c 0

d 18,000

Passive loss from a nonpublicly traded limited partnership