Gabe owns and operates Lacrosse Gear USA which is a closely held C corporation that is not a personal service corporation. Lacrosse Gear USA has $60,000 of passive losses, $30,000 of active business income, and $15,000 of portfolio income. How much of the passive loss may Lacrosse Gear USA deduct in the current year?

A) $60,000.
B) $30,000.
C) $45,000.
D) $15,000.
E) $0.

Coca-cola was primarily known for its core competencies in marketing, bottling, and distributing aerated drinks. however, with the success of gatorade, coca-cola developed competencies in the development and marketing of its own sports drink, powerade. which of the following is true of coca-cola? a. it is leveraging existing core competencies to improve current market position. b. it is building new core competencies to protect and extend its current market position. c. it is redeploying and recombining existing core competencies to compete in markets of the future. d. it is targeting the chasm between the early adopter and early majority market segment.