Question 25 For each independent situation, indicate the amount deductible (first blank) and whether the deduction is normally deductible for AGI, from AGI, or neither if it's not deductible (second blank). John and Sue, who have combined AGI of $127,000, own a rental condo. They had some rowdy guests this year, which resulted in cleaning and renovation costs and ultimately, a net rental loss of $7,000. This loss passes the tax basis and at risk hurdles, but not the passive as a activity hurdle. They can deduct $ Garth is invested in two partnerships. His share of the limited partnership loss for Partnership A was $18,000 this year. He recently invested $20,000 (tax basis and at risk amount) in purchasing the Partnership A interest and will have no management rights in the company. His share of limited partnership income for Partnership B was $15,000. He can as a deduct $ as a Contributed $2,000 to a Roth IRA. They can deduct $ Garth is very charitable. This year, he purchased a ticket to a charity dinner for $3,200 at a church fundraiser (FMV = 1,300) and donated used furniture to the Goodwill (Cost = 550 as a and FMV = 200). He can deduct $ Garth paid $32,000 in mortgage interest on his primary residence. His mortgage loan was