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Dave Eichoff had adjusted gross income for 2010 of $122,000 before any passive losses or other rental activities. He owned a mountain cabin in Idaho, which he rented for 125 days and which was not used by him at all during the year. The property will experience a net loss of $12,500. He also had a limited partnership interest that was purchased in 1985 and yielded a loss of $22,000. What is Dave's adjusted gross income after considering the passive activity and rental losses?

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