TU PUN15 4. Robert owns an apartment complex that he rents out, qu an apartment complex that he rents out, qualifying under the active participant rules regarding passive ICS. For 2015, he incurs a $28.000 rental lace Calenlate his deductible 2015 rental loss and any suspendeur losses under the following assumptions: (1) His adjusted gross income before considering the rental activity is $90,000. (2) His adjusted gross income before considering the rental activity is $125,000 (3) His adjusted gross income before considering the rental activity is $150,000