Several years ago Tracey invested in a limited partnership that has been steadily producing losses each year. Traci has been unable to recognize all of the losses because she has had no other passive income each year. As a result, she has accumulated $48,000 of suspended losses related to the limited partnership interest. This year the LP passed through an additional $3,000 of losses and Tracey sold the LP interest. What amount of losses from the LP can Tracey take against her active or portfolio income this year? O a. $0 O b. $3,000 c. $48,000 O d. $51,000