4 Wes's at-risk amount in a passive activity is $25,000 at the beginning of the current year. His current loss from the activity is $35,000 and he has no passive activity income. At the end of the current year, which of the following statements is incorrect? OA. All of the statements are true. OB. Wes has a loss of $25,000 suspended under the passive activity loss rule OC Wes has a loss of $10,000 suspended under the at-risk rules. OD. Wes has a loss of $35,000 suspended under the passive activity loss rules. OE. Wes has an at-risk amount in the activity of 50