Billy Bob is at risk for \(\$ 10,000\) in Partnership A and \(\$ 22,000\) in Partnership B on January 1, 2018. Both partnerships are passive activities to Billy Bob. Billy Bob's share of net income from Partnership A during 2018 was \(\$ 8,000\). His share of losses from Partnership B was \(\$ 12,000\). What are the tax consequences to Billy Bob for 2018? How much is he at risk for each activity on January 1, 2019? Does he have any loss carryovers under the at-risk rules? Does he have any suspended losses under the passive loss rules?