In 2014, Mark purchased two separate activities. Information regarding these activities for 2014 and 2015 is as follows:

The 2014 losses were suspended losses for that year. During 2015, Mark also reports salary income of $120,000 and interest and dividend income of $20,000. Compute the amount (if any) of losses attributable to Activities A and B that are deductible in 2015 and any suspended losses carried to 2016.

Activity 2014 Status Income (Loss) Activity 2015 Status Income (Loss) Passive (S24,000) Active $10,000 Passive 8,000) Passive 20,000