Dorothy acquired a 100% interest in Passive Activity A in January 2018. Dorothys at risk basis at the beginning of 2022 in Activity A was $280,000. Through 2021, Passive Activity A was profitable, but it produced losses of $200,000 in 2022 and $100,000 in 2023. How much is suspended under the at risk rules and the PAL rules at the beginning of 2024?

At risk $____________

PAL $____________