During Year 1, Sarah invested $120,000 for a 10% interest in a business venture that is not subject to the passive activity rules. During the first year, her share of the entity's loss was $130,000. At the beginning of the second year, the entity obtained recourse financing, Sarah's share was $70,000. During the second year, Sarah withdrew cash of $15,000, and her share of the entity's loss was $30,000. Enter numbers with no commas and no decimals. For 0 , you must enter the numeral 0 , not the word "zero" or "none". Calculate the following for sarah: (a) the amount of loss that Sarah may deduct for year 1 (b) the total amount of loss suspended at the end of year 1 . (c) her at-risk amount at the end of year 1 (d) the total amount of loss (suspended and current) that Sarah may deduct for year 2 (e) the amount of loss suspended at the end of year 2 (f) her at-risk amount at the end of year 2