Stan and Josh are married and will file a joint return. Their modified adjusted gross income is $96,000. Stan has losses of $13,000 from rental activities in which he actively participates. Josh has a $2,000 loss from a limited partnership in which he does not materially participate. They have no passive income for the year. What is the amount of their allowable passive loss? $0 $11,000 $13,000 $15,000