Noah Yobs, who has $91,000 of AGI (solely from wages) before considering rental activities, has $81,900 of losses from a real estate rental activity in which he actively participates. He also actively participates in another real estate rental activity from which he has $45,500 of income. He has other passive activity income of $29,120. a. What amount of rental loss can Noah use to offset active or portfolio income in the current year? tA $