1.Kali is a 20 percent owner in CheerSquad, LLC, a local gym for middle school and high school cheerleaders. The gym provides private coaches to help young cheerleaders learn stunts and improve their overall cheer performance. Kali does not materially participate. Kali contributed $200,000 initially. During the prior years she has been allocated $200,000 in income and $300,000 in losses. After a freak accident during the current year in which one of the cheerleaders was critically injured doing a stunt, the business lost many customers. The business allocated a $150,000 loss to Kali for the current year. Kali has no other passive income or losses. What is Kali's suspended loss due to at-risk rules?