Material participation and loss limitation

[Gini Dutt-Roye]

A CPA mentioned that loss limitation allows individuals with income <100,000 can offset 25,000 from their income, but individuals or couples whose income> 100,000 can’t offset their income.  I have listened to several podcasts that state that using material participation- working 100 hours for the Airbnb and working greater than 100 hours can allow for tax deduction.

Can someone help clarify.  Thank you.