. Five years ago, Gerald invested $100,000 in a passive activity, his sole investment venture. On January 1, 2022, his amount at risk in the activity was $45,000. His shares of the income and losses were as follows: Year 2022 2023 Income (Loss) $(80,000) $30,000 Gerald holds no suspended at-risk or passive activity losses at the beginning of 2022. Determine the following amounts for Gerald. 2022 2023 Deduction: Amount at-risk at the end: Suspended loss under AR: Suspended loss under PAL: Deduction: Amount at-risk at the end: Suspended loss under AR: Suspended loss under PAL: