During the current year, Irene, a married individual who files a joint Return, reports the following items of income and loss: Salary $130,000; Activity X (passive) $10,000; Activity Y (rental real estate, nontrade or business) ($30,000); Activity Z (rental real estate, nontrade or business) ($20,000). Irene actively participates in activities Y and Z and owns 100% of both Y and Z.