When determining whether a limited partnership loss is deductible, must first apply: only the passive activity loss rules. only then the at-risk rules. the passive activity loss rules and then at-risk rules. the at-risk rules and then the passive activity loss rules. Jacob is single with no dependents. During 2013, Jacob has $110,000 of taxable income. He has $38,000 of positive AMT adjustments and of tax preferences. Jacob does not itemize his deductions ut ta is standard deduction. Calculate Jacob's AMTI. $110,000 $173, 900 $176, 100 $180,000 AMT depreciation of personal property is calculated using which method Straight-line method 150% declining balance method 200% declining balance method Sum-of-the-years digits method