在賣房 的那一年all the suspended passive loss from previous year都會被released. 先用來offset passive gain.
所以在樓主的例子裏，70k passive loss offset 100k gain to get 30k long term capital gain, then offset long term capital loss from previous year stock loss....
這不是一個recapture 的問題，這是一個suspended passive loss released at selling year 的問題
