In 2003, Keith Jackson invested in a partnership known as Astonishing Discoveries, Ltd. He was a limited partner. Mr. Jackson paid \(\$ 25,000\) cash and, along with all other partners, signed a nonrecourse note with which Astonishing Discoveries acquired an office park. The loan was made by the seller, a large financial institution that customarily made such loans. Jackson's allocated portion of the note was \(\$ 100,000\). In 2018 , he received a \(\$ 45,000\) allocated loss from the partnership and had net passive income of \(\$ 35,000\) from other passive activities for the year. His adjusted gross income for 2018 was \(\$ 145,000\). Compute the following items for 2018 :

a. Amount at risk

b. Passive loss deductions (against nonpassive income)

c. Suspended loss.