$2.4$ pts During the current year, the Dune$$s are married taxpayers who file a joint return, report the following items of income and loss: AGI, consisting of salary income, of $$124,000,$ and a rental real estate loss of $$26,200.$One of the spouses actively participates in the rental activity. Determine the Dune$$s AGI for the current year. $$

$3.3$ pts Mr$.$ Burton sells an entire passive activity property.$$ The property has an adjusted basis of $$60,000$ and suspended losses of $$22,000.$ The sales price is $$74,000.$ What will the tax consequence be in $2024$ when Mr$.$ Burton sells the property? $$