Amanda owns several rental houses and performs all management functions. Amanda uses a handyman to perform maintenance and repairs. Her AGI for the year is $120,000. The rental house activity has a loss of $25,000 for the year. Amanda has no passive income and is not a real estate professional. How much of the rental house loss can Amanda deduct for the tax year?
a. Nothing
b. $25,000
c. $10,000
d. $15,000