Chuck, an individual, has three separate passive activities and an at-risk amount in excess of $40,000 for cash. During the year, the activities produced the following of net income (loss):

Activity 1: ($40,000)

Activity 2 : ($10,000)

Activity 3 : $30,000

Net passive loss: ($20,000)

Chuck's suspended losses for the current year are as follows:

a. Activity 1: 40,000 Activity 2: 10,000

b. Activity 1: 10,000 Activity 2: 10,000

c. Activity 1: 16,000 Activity 2: 4,000

d. Activity 1: 4000 Activity 2: 16,000

e. Activity 1: 0 Activity 2: 0