2p QUESTION 17 Keith's at risk amount in a passive activity was 545,000 at the beginning of 2020. His loss from the activity in 2020 is $80,000, and he had no passive activity income during the yeur, Keith had $20,000 of passive activity income from the activity in 2021. Under the passive activity loss rules, Keith's suspended loss at the end of 2021 O a $15,000 b. $20,000 Oc$45,000 d. $60,000 De None of the above