This year Robert had the following income and losses from four passive activities:

Activity 1 ........($20,000)

Activity 2 ........($10,000)

Activity 3 ........ ($ 5,000)

Activity 4 ........ $33,000

Activity 4 had $10,000 of passive losses that are carried over from a prior year. Robert also had wages of $110,000.

a. How much income or loss does Robert have from the four activities?

b. How are the suspended PALs allocated.

c. If Activity 1 were sold at an $18,000 gain, what would be the total income or loss from the four activities?