A number of years ago, Kay acquired an interest in a partnership in which she is not a material participant. Kay's basis in her partnership interest at the beginning of 2017 is $40,000. Kay's share of the partnership loss is $35,000 in 2017, while her share of the partnership income is $15,000 in 2018.

How much may Kay deduct in 2017 and 2018, assuming that she owns no other passive activities?

If an amount is zero, enter "0".

a. In 2017, Kay can deduct $_____ of the passive activity losses.

b. In 2018, Kay can deduct $_____ of the passive activity losses.

c. How much, if any, of the 2017 passive activity loss remains suspended at the end of 2018? $ _____