45. LO.3 Freda acquired a passive activity in 2013 for $870,000. Gross income from operations of the activity was $160,000. Operating expenses, not including depreciation, were

$122,000. Regular income tax depreciation of $49,750 was computed under MACRS.

AMT depreciation, computed under ADS, was $41,000. Compute Freda’s passive loss deduction and passive loss suspended for regular income tax purposes and for AMT purposes.