股票收入是capital gain Capital gains are typically portfolio and not passive
rent losses are passive losses, they can only offset passive income. Wages, capital gains, retirement income, and investment income can't be offset with passive income.
如果上面的例子是 A disposition if the taxpayer’s entire interest in the activity is disposed of in a fully taxable transaction to an unrelated party
Disposing of an Activity to Release Suspended Passive Losses
https://www.thetaxadviser.com/issues/2008/may/disposingofanactivitytoreleasesuspendedpassivelosses.html#:~:text=A%20disposition%20generally%20occurs%20if,469(g)(1)).
