What was the intent of Section 469 concerning the passive loss rules considering one of the following ? Taxpayers are given the opportunity to offset the income from one source with deductions and credits from another source Only abusive tax shelters are subject to the passive loss limitation rules Taxpayers must materially participate in their businesses to be eligible for most tax incentives. No limitation exists on the ability of a taxpayer to use deductions from one business to offset the profits of another business