Use the following set of facts to answer the next $2$ questions:

Rose and her husband Fred earned $$125,000$ from their full$-$time jobs during $2019.$ They also received $$5,000$ in interest and $$6,000$ in capital gains from stock sales. During the year, the couple received a K$-1$ from a limited partnership indicating business income of $15,000.$ They also have a Schedule C car wash business that incurred a loss of $($$$20,000).$ They did not materially participate in either activity. In addition, they incurred a $($$$30,000)$ loss from a rental house they own. They actively participate in the rental property activity.

$21.$ What is the total passive income or loss the taxpayers incurred for $2019?$

a$.($$$15,000)$

Possute inceare :

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b$.($$$35,000)$

c$.($$$20,000)$

d$.($$$30,000)$

$(20,)$

$(30,000)$

$22.$ Using the same facts, compute the taxpayer's allowable passive loss for $2019.$

a$.($$$15,000)$

$125,000$

b$.($$$40,000)$

$5,000$

c$.($$$32,000)$

d$.($$$22,000)$