The taxpayer is single with an AGI of $130,000. The taxpayer had the following rental property losses. Calculate the allowed loss and unallowed loss by property:

A - $30,000

B - $50,000

C - $20,000

Follow-up question: 

if the taxpayer was married and had the same AGI of $130,000 would the answer be any different?

if the taxpayer had an additional $10,000 in repairs on property A, how would this change taxable income?

What if the taxpayer was a real estate professional? Would this change the answer?

What if the taxpayer was a real estate professional in California, would this change answer?