I am confused why it says that the passive loss carryover can't be used to offset the capital gain, but it says that the passive loss carryover can be unsuspended. Can it only be unsuspended against passive income, or can it be unsuspended against regular W2 income? I am trying to figure out if a passive loss carryover can be used in the year that the property was sold, even if the taxplayer does not have any passive income in that year. Thank you
