Sandra Bullock acquired a passive activity five years ago. Until last year, the activity was profitable and her at-risk amount was 250,000. Last year, the activity produced a loss of $110,000, and in the current year, the loss is $40,000. Assuming Sandra has received no passive activity income in the current or prior years, her suspended passive activity loss from the activity is: a. $110,000 from last year and $40,000 from the current year. b. $100,000 from last year and $50,000 from the current year. c. $0 from last year and $0 from the current year. d. $50,000 from the current year