Question $21$

A$,$ an unmarried taxpayer, has $$310,000$ in salary, $$20,000$ in income from a limited partnership $($passive income$),$ and a $$52,000$ passive loss from a real estate rental activity in which she actively participates. If her modified adjusted gross income is $$310,000,$ how much of the $$52,000$ loss is deductible?

$$0.$

$$20,000.$

$$50,000.$

$$52,000.$

None of the above.