Charlie reports the following items:

Salary

$$115,000$

Income from activity $A$

$60,000$

Loss from activity $B$

$(30,000)$

Loss from activity $C$

$(60,000)$

Activities A$,$ B$,$ and C are all passive activities. Based on this information, Charlie has the following suspended loss$/$losses to carry over to next year:

B $-$ $$0$;$C-$$$30,000$

B $-$ $$0$;C$-$$$0$

B $-$ $$12,000$; C $-$ $$18,000$

$B=$$$10,000$;$C-$$$20,000$