Several years ago, Sammy acquired a passive activity. Until $2021,$ the activity was profitable. Sammy$$s at$-$risk amount at the beginning of $2019$ was $$250,000.$ The activity produced losses of $$100,000$ in $2021,$ $$80,000$ in $2022,$ and $$90,000$ in $2023.$ During the same period, no passive income was recognized. How much is suspended under the at$-$risk rules and the passive loss rules at the beginning of $2024?$

At$-$RiskPassive Loss

a$.$

$$20,000$ $$250,000$

b$.$

$$0$ $$270,000$

c$.$

$$30,000$ $$240,000$

d$.$

$$250,000$ $$20,000$

e$.$

$$260,000$ $$10,000$