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Walter, a single taxpayer, purchased a limited partnership interest in a tax shelter in 1995. He also acquired a rental house in 2022, which he actively manages. During 2022, Walter's share of the partnership's losses was $14,500, and his rental house generated $35,000 in losses. Walter's modified adjusted gross income before passive losses is $108,000. If an amount is zero, enter "0". a. Calculate the amount of Walter's allowable loss for rental house activities for 2022. $ b. Calculate the amount of Walter's allowable loss for the partnership activities for 2022