Noah yobs, who has $62,000 of agi (solely from wages) before considering rental activities, has $70,000 of losses from a real estate rental activity in which he actively participates. he also actively participates in another real estate rental activity from which he has $33,000 of income. he has other passive activity income of $20,000. a. what amount of rental loss can noah use to offset active or portfolio income in the current year