13. In 2021, Susan invested $90,000 for a 20% interest in a limited liability company (LLC) in which she is a material participant. The LLC reported losses of $340,000 in 2021 and $180,000 in 2022. Susan's share of the LLC's losses was $68,000 in 2021 and $36,000 in 2022. How much of these losses can Suan deduct? a. $0 in 2021; $0 in 2022. b. $68,000 in 2021; $22,000 in 2022. c. $68,000 in 2021; $36,000 in 2022. d. $68,000 in 2021; $0 in 2022. ally disabled as a result of a diving accident. To live independently, he