special allowance of residential rental passive loss deduction. Can I deduct less that maximum allowed ?

there is section 469(i)(3)(A)

In the case of any taxpayer, the $25,000 amount under paragraph (2) shall be reduced (but not below zero) by 50 percent of the amount by which the adjusted gross income of the taxpayer for the taxable year exceeds $100,000.

I still highly recommend you seek local professional guidance to get this situation explained to you to your satisfaction since you are presenting rules on apples when you are talking really asking questions about oranges.