S Corporation generates a net loss of $100,000 in the current year. Mia is a 50% owner of S Corporation. Assume the S Corporation is a passive activity for Mia. Mia also owns 10% of another passive activity that generated $100,000 of income. Also, assume that Mias stock basis in S corporation is $25,000 and her at-risk basis in S Corporation is $20,000. Based on this information, how much of the loss allocated to Mia from the S Corporation, will Mia actually be able to deduct on her personal return.

		a. $25,000.
		b. $50,000.
		c. $10,000.
		d. $20,000.