vho is single, has $$95,000$ of salary, $$10,000$ of income from a limited partnership, and a $$27,000$ passive activity loss from a real estate rental as he actively participates. His modified adjusted gross income is $$95,000.$ Of the $$27,000$ loss, how much is deductible?

$0,000$

$7,000$

$5,000$Pablo, who is single, has $$95,000$ of salary, $$10,000$ of income from a limited partnership, and a $$27,000$ passive activity loss from a real estate rental act in which he actively participates. His modified adjusted gross income is $$95,000.$ Of the $$27,000$ loss, how much is deductible?

a$.$ $$10,000$

b$.$ $$27,000$

c$.$ $$0$

d$.$ $$25,000$