Walter, a single taxpayer, purchased a limited partnership in a tax shelter in 1991. He also acquired in house in 2017, Walter,s share of the partnership's losses was 30,000, and his rental house generated 20,000 in losses. Walter's modified adjusted gross income passive losses is 130,000. a. Calculate the amount of Walter's allowable deduction for rental house activities for 2017. b. Calculate the amount for allowable for the partnership losses for 2017.