15. Tim has three passive activities and has at-risk amounts in excess of $100,000 for each. During the year, the activities produced the following income (losses). Activity A ($40,000) Activity B (60,000) Activity C 75,000 Net passive activity loss ($25,000) Matt's suspended losses are as follows:

a. 25000 is allocated to C; 0 is to A and B

b. 10000 is allocate to A ; 15000 to B

c. 15000 is allocated to A ; 10000 to B

d. 8333 is allocated to A, B, C

e. 15000 to B and 10000 to A