17) In 2004, Claire Donovan invested in a partnership known as Cergnul Amalgamated Consolidated World Wide International Gizzard Gutter, LP. She was a limited partner. Ms. Donovan paid $25,000 in cash and, along with all other partners, signed a nonrecourse note with which the business acquired an office park. The loan was make by the seller, a large financial institution that customarily made such loans. Donovan's allocated portion of the note was $100,000. In 2020, she received a $45,000 allocated loss from the partnership and had net passive income of $35,000 from other passive activities for the year. Her AGI for 2020 was $145,000. Compute the following items for 2020: (show your calculations) A. Amount at risk B. Passive loss deductions (against nonpassive income) C. Suspended loss 17) In 2004, Claire Donovan invested in a partnership known as Cergnul Amalgamated Consolidated World Wide International Gizzard Gutter, LP. She was a limited partner. Ms. Donovan paid $25,000 in cash and, along with all other partners, signed a nonrecourse note with which the business acquired an office park. The loan was make by the seller, a large financial institution that customarily made such loans. Donovan's allocated portion of the note was $100,000. In 2020, she received a $45,000 allocated loss from the partnership and had net passive income of $35,000 from other passive activities for the year. Her AGI for 2020 was $145,000. Compute the following items for 2020: (show your calculations) A. Amount at risk B. Passive loss deductions (against nonpassive income) C. Suspended loss