36. In 2004, Keith Jackson invested in a partnership known as Astonishing Discoveries, Ltd. He was a limited partner. Mr. Jackson paid $25,000 cash and, along with all other partners, signed a nonrecourse note with which Astonishing Discoveries acquired an office park. The loan was made by the seller, a large financial institution that customarily made such loans. Jackson's allocated portion of the note was $100,000. In 2020, he received a $45,000 allocated loss CO from the partnership and had net passive income of $35,000 from other passive activities for the year. His adjusted gross income for 2020 was $145,000. Compute the following items for 2020: Amount at risk b. Passive loss deductions (against nonpassive income) C. Suspended loss. a