Taylor is a software engineer and has AGI of $$140,000$ before considering rental income. They also own a single$-$family residential rental that they actively manage.

They have a net rental loss of $$25,000.$ How much of the rental loss may Taylor deduct on their return, assuming they have no other income or loss?

a$.$ $$5,000$

b$.$ $$0$

C$.$ $$20,000$

d$.$ $$25,000$