hard · Certified Financial Planner Investment Planning

The Fournier household owns a rental property that generated a 15,000 loss in 2026. They do not 'materially participate' in the management of the property and their MAGI is180,000.

How much of this loss can they deduct against their ordinary income?

  1. $15,000
  2. $7,500
  3. $0
  4. $15,000, but only as an AMT preference item.

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