Bill Goggans died and left passive activity property to his nephew, Travis. Bill's basis in the activity was $30,000, while Travis' basis was stepped...

Bill Goggans died and left passive activity property to his nephew, Travis. Bill’s basis in the activity was $30,000, while Travis’ basis was stepped up to $50,000. Suspended losses amounted to $22,000. How much is the passive loss deduction that can offset nonpassive income?