Please help! I have an idea what it can be but I$\text{'}$m wondering if I$\text{'}$m right. Thank you!

$1.$ Maria owns $100\%$ of an apartment building that is a rental real estate activity. She is an active participant in the activity which produces a $$45,000$ loss during the year. Her AGI before considering the rental loss is $$185,000.$ She owns no other activities and spends $250$ hours during the year on the activity. She may deduct $$25,000$ of the $$45,000$ loss in against her active and portfolio income.

a$.$ True

b$.$ False

$2.$ Partners in a partnership will always be considered an active participant in the activity of a partnership.

a$.$ True

b$.$ False

$3.$ Dennis has income and $($losses$)$ from the following passive activities in the current year.

A$($$$60,000)$

B$(30,000)$

C$(10,000)$

D$40,000$

Total$($$$60,000)$

Dennis has adequate amounts at$-$risk. His suspended losses are carried over and allocated to each activity as follows:

a$.$ $$36,000$ to A; $$18,000$ to B and $$6,000$ to C

b$.$ $$20,000$ to A; $$20,000$ to B; and $$20,000$ to C

c$.$ $$15,000$ to A; $$15,000$ to B; $$15,000$ to C; and $$15,000$ to D

d$.$ $$20,000$ to A; $$30,000$ to B; and $$10,000$ to C

e$.$ $$12,000$ to A; $$6,000$ to B; $$2,000$ to C; and $$40,000$ to D

$4.$ Daisy spent $800$ hours during the $2024$ year in her law practice where she earned $$200,000.$ She also performed all the hours of service $(1,000$ hours$)$ in her real estate rental activity as a material participant. She has a loss of $$110,000$ during the year from her rental activity and her AGI is $$400,000.$ How much of the $$110,000$ loss may Daisy deduct in $2024?$

a$.$ $$0$

b$.$ $$25,000$

c$.$ $$90,000$

d$.$ $$110,000$

e$.$ $$200,000$

$5.$ In $2023,$ Jing performs $1,300$ hours in an activity involving real property development and construction. She also owns two rental properties. Property A is a small residential property in which she spends $400$ hours during the year. No other individual participates in the activity during the year. Property B is a large office building where she has a full$-$time employee who spends $2,000$ hours on the activity during the year. Jing spends no time on Property B and has no other activities. She does not elect to aggregate the rental activities for purposes of determining material participation. In $2023,$ Jing$$s AGI before claiming any rental activity loss is $$400,000.$ She has a loss from Property A of $($$$90,000)$ and a loss from Property B of $($$$200,000).$ How much of the losses may she deduct in $2023?$

a$.$ She may not deduct any of the losses

b$.($$$90,000)$ for Property A and $$0$ for Property B

c$.($$$90,000)$ for Property A and $($$$200,000)$ for Property B

d$.$ $$0$ for Property A and $($$$200,000)$ for Property B

e$.($$$25,000)$ for Property A and $$0$ for Property B