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Rochelle is a single taxpayer with modified adjusted gross income of $120,000 and an active participation rontal real estate loss of $35,000. If she has

Rochelle is a single taxpayer with modified adjusted gross income of $120,000 and an active participation rontal real estate loss of $35,000. If she has no other source of passive income, what is her adjusted special loss allowance for the year?

O $0

O $15,000

O $25,000

O $35.000

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