[ANSWERED] a. What requirements must be met in order for a taxpayer to deduce up co $25,000 of passive losses..

a. What requirements must be met in order for a taxpayer to
deduce up co $25,000 of passive losses from rental real estate activities
against active and portfolio income?
b. What requirements must be met in order for a real estate
rental activity to be considered a real estate business chat is not subject co
the passive loss rules?