If a taxpayer is subject to passive loss limitations and has more than 150000 of modified AGI the maximum rental loss he or she can claim is?

If a taxpayer has a modified adjusted gross income (AGI) exceeding $150,000, they are generally subject to passive loss limitations, which restrict the ability to deduct rental losses against other income. In this case, the maximum rental loss that can be claimed is limited to $0, as the ability to deduct rental losses phases out completely for taxpayers with modified AGI above $150,000. Therefore, any passive losses from rental activities cannot be deducted in the current tax year.