Corrine earns a salary of $150,000, and invests $60,000 for a 20% interest in a passive activity. Operations of the activity result in a loss of $400,000, of which Corrines share is $80,000. How is her loss characterized? a. $60,000 is suspended under the passive loss rules and $20,000 is suspended under the at-risk rules. b. $60,000 is suspended under the at-risk rules and $20,000 is suspended under the passive loss rules. c. $80,000 is suspended under the passive loss rules. d. $80,000 is suspended under the at-risk rules. e. None of the above