Stephen and Derek are married and filing a joint return. Their modified adjusted gross income is $90,000. Stephen has a $13,000 loss from a rental activity in which he actively participates. Derek has $5,000 in income from a limited partnership in which he does not materially participate. The rest of their income is derived from wages. How much of the passive loss from the rental activity may be used to reduce their income from wages? $0 $5,000 $8,000 $13,000