在卖房 的那一年all the suspended passive loss from previous year都会被released. 先用来offset passive gain.
所以在楼主的例子里，70k passive loss offset 100k gain to get 30k long term capital gain, then offset long term capital loss from previous year stock loss....
这不是一个recapture 的问题，这是一个suspended passive loss released at selling year 的问题
