Mort is the sole owner of rental real estate that produces a net loss of $18,000 in 2020 and $20,000 in 2021 and income of $6,000 in 2022. His adjusted gross income, before considering the rental property for the years 2020 through 2022, is $120,000, $140,000, and $90,000, respectively.

a. What is Mort's adjusted gross income for 2020, 2021, and 2022 if he qualifies as a real estate professional?

b. What is Mort's adjusted gross income for 2020, 2021, and 2022 if he actively participates in the rental activity?