In 2018, Nick purchased two separate activities. Information regarding these activities for 2018 and 2019 is as follows:

The 2018 losses were suspended losses for that year. During 2019, Nick also reports salary income of $135,000 and interest and dividend income of $16,000.

Compute the amount (if any) of losses attributable to Activities A and B that are deductible in 2019 and any suspended losses carried to 2020.

2018 Status 2019 Status Activity Income (Loss) Activity Income (Loss) $ $ A B Passive Passive (32,000) (9,000) A B Active Passive 12,000 22,000 2018 Status 2019 Status Activity Income (Loss) Activity Income (Loss) $ $ A B Passive Passive (32,000) (9,000) A B Active Passive 12,000 22,000