!!!! PLEASE HELP !!!! Give suggestions with respect to the allocation of losses and profits when 4 people forming LLC;

A is single and has a much higher taxable income every year and most of that coming from passive income. He wants to invest for the long run and wants as much of taxable losses from the LLC as possible.

B is married and joint tax returns with no passive income and she does not have any money to invest in anything.

C is non-profit that are does not care with any allocations of taxable income.

D she have so much money but not much from passive income

Give suggestions with respect to the allocation of losses and profits