Carrey is single and a 50% limited partner in business entity A that reported a loss of $140,000 in 2020.

Carrey's tax basis and at-risk amounts in his investment for business entity A are $50,000 and $70,000 respectively.

Carrey is also a 100% limited partner in another business entity B that reported a $40,000 profit in 2020.

Determine the amount of the loss from business entity A that Carrey is allowed to deduct on her 2020 tax return.

Also, determine how much of the loss from business entity A is suspended and for what reason (s).