Problem 11-51 (b) (LO. 2, 3, 5, 7) Hildagard, an architect, earns $415,000 from her practice. She also receives $32,000 in dividends and interest from various portfolio investments. During the year, she pays $100,000 to acquire a 30% interest in a partnership that produces a $560,000 loss for the year. She has $20,000 of passive income from other sources. Compute Hildagard's AGI, assuming that: a. She does not participate in the operations of the partnership. In this case, Hildagard's AGI is SL b. She is a material participant in the operations of the partnership. In this case, Hildagard's AGI IS $E