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In $2024,$ Kipp invested $$65,000$ for a $30\%$ interest in a partnership conducting a passive activity. The partnership reported losses of $$200,000$ in $2024$ and $$100,000$ in $2025,$ Kipp's share being $$60,000$ in $2024$ and $$30,000$ in $2025.$ How much of the losses from the partnership can Kipp deduct assuming he owns no other investments and does not participate in the partnership's operations?

a$.$ $$60,000$ in $2024$; $$0$ in $2025.$

b$.$ $$0$ in $2024$; $$0$ in $2025.$

c$.$ $$60,000$ in $2024$; $$5,000$ in $2025.$

d$.$ $$60,000$ in $2024$; $$30,000$ in $2025.$