Antonin Scalia invested $70,000 in a passive activity several years ago, and on January 1, 2019, his amount at risk was $30,000. His shares of the income and losses in the activity for the next three years are as follows. He does not own an interest in any other passive activities. Year Income (Loss) 2019 (40,000) 2020 20,000 2021 (35,000) Answer each of the following questions. How much can Antonin deduct in 2021? Identify suspended losses carried forward to 2022?