Would you like to limit the special depreciation allowance for all activities by suspended passive and at-risk loss carryovers?

Title says it. 

 

You claimed the special bonus depreciation on items on your federal tax return. Would you like to limit the special depreciation allowance for all activities by suspended passive and at-risk loss carryovers?

 

What is this asking? I popped the help item but it is not useful. Yes I took the special depreciation. Yes I understand that 80% of this is added as income. But what does the question mean? What is passive, at-risk etc? What are the ramifications of a yes/no answer?

 

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