Mitt recently invested $100,000 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $85,000. In addition, Mitt's share of the limited partnership loss for the year is $115,000, his share of income from a different limited partnership is $190,000, and he has $275,000 in wage income and $44,000 in long-term capital gains. How much of Mitt's $115,000 loss from the limited partnership can he deduct in the current year considering all limitations?

a) $0 because of the excess loss limitation.

b) $85,000.

c) None of the choices are correct.

d) $115,000.

e) $100,000.