I:9-45 Passive Losses. In 2021, Mark purchased two separate activities. Information regarding these activities for 2021 and 2022 is as follows:

Activity 2021 Status Income (Loss) Activity 2022 Status Income (Loss)

A Passive ($24,000) A Active $10,000 B Passive ( 8,000) B Passive 20,000 The 2021 losses were suspended losses for that year. During 2022, Mark also reports salary income of $120,000 and interest and dividend income of $20,000. Compute the amount (if any) of losses attributable to Activities A and B that are deductible in 2022 and any suspended losses carried to 2023.

I:9-46 Passive Losses. During the current year, Juan, a single individual, has AGI of $124,000 before taking into account any passive activity losses. He also actively participates and owns 100% of activity A, which is a real estate rental activity. For the year, activity A generates a net loss of $6,000 and $3,000 in tax credits. Juan is in the 24% tax bracket.
What is the amount of suspended loss and credit from activity A that must be carried to subsequent years?