jacobean has investments in two passive activities. activity a, acquired three years ago, produces income in the current year of $60,000. activity b, acquired last year, produces a loss of $100,000 in the current year. at the beginning of this year, jacobean's at-risk amounts in activities a and b are $10,000 and $100,000, respectively. what is the amount of jacobean's suspended passive loss with respect to these activities at the end of the current year?