several years ago, sammy acquired a passive activity. until 2020, the activity was profitable. sammy's at-risk amount at the beginning of 2018 was $250,000. the activity produced losses of $100,000 in 2020, $80,000 in 2021, and $90,000 in 2022. during the same period, no passive income was recognized. the amount suspended under the at-risk rules at the beginning of 2023 is $20,000.