Diane Parker acquired an interest in a movie theater in June 2007. The theater broke even from 2007 to 2014. Parker did not actively participate in the activity during those years.

She participated in the activity for 350, 400, 450, and 420 hours during 2015, 2016, 2017, and 2018, respectively. This was well below all other employees. The theater had losses allocated to her of $21,000, $6,000,

$19,000, and $12,000 for 2015, 2016, 2017, and 2018, respectively. In 2019, however, she participated 750 hours in the business, and her share of the movie theater net income was $24,000. Her income from other sources

(portfolio income) was $27,500. What are the income tax consequences to Diane for 2019?