The Kool Partnership recently reported a $100,000 passive loss to Margaret, a partner, on her Schedule K-1 for the year.(The loss was not real estate related.)Before the K-1, Margaret had a $60,000 capital basis in Kool and her amount "at risk" under 465 was $45,000. She also has $50,000 of passive income from other sources.How much of the loss can Margaret deduct?

a. $30,000

b. $45,000.

c. $50,000.

d. $60,000.

e. $100,000