Jackson invested $190,000 in a passive activity five years ago. On January 1, 2013, his at-risk amount in the activity was $45,000. His share of the income and losses in the activity were $52,000 loss in 2013, $20,000 loss in 2014, and $80,000 gain in 2015. How much can Jackson deduct in 2013 and 2014? What is his taxable income from the activity in 2015? Keep in mind the at-risk rules as well as the passive loss rules.