Andre owns three passive activities which produced the following income (losses) during the year Activity A loss ($200,000) Activity B loss (300,000) Activity C income 100,000 Net passive activity loss ($400.000) If Andre has adequate amounts at-risk, he will allocate the suspended losses to each activity as follows: a . $100,000 is allocated to C; $150,000 to A and $150,000 to B b. $100,000 is allocated to C, $120,000 to A and $180,000 to B C. $160,000 is allocated to A, $240,000 to B d. $200,000 is allocated to A, $200,000 to B. e. $133,333 is allocated to A, B and C