Anika reports the following income and loss:

Salary	$ 100,000
Income from activity A	75,000
Loss from activity B	( 40,000)
Loss from activity C	( 60,000)

Activities A, B, and C are all passive activities.

Based on this information, Anika has the following suspended losses:

A)

Activity B	Activity C
$0	$0

B)

Activity B	Activity C
$6,666	$18,333

C)

Activity B	Activity C
$10,000	$15,000

D)

Activity B	Activity C
$40,000	$60,000