In 2015, Mark purchased two separate activities. Information regarding these activities for 2015 and 2016 is as follows:

The 2015 losses were suspended losses for that year. During 2016, 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 2016 and any suspended losses carried to 2017.

2015 2016 Activity Status Income Loss) Activity Status Income (Loss A Passive B Passive 8,000) $10,000 20,000 ($24,000) Active Passive