In the current year, a taxpayer reports the following items: Salary-$50,000 Income from partnership A, in which the taxpayer materially participates-20,000 Passive activity loss from partnership B-(40,000) During the year, the taxpayer disposed of the interest in partnership B, which had a suspended loss carryover of $10,000 from prior years. What is the taxpayer's adjusted gross income for the current year?

a) $30,000
b) $70,000
c) $20,000
d) $60,000

Ans: c) $20,000