Fred's at risk amount in a passive activity is $50,000 at the beginning of the current year. His current loss from the activity is $60,000. He had no passive activity income during the year. At the end of the year, which of the following statements is incorrect?

a) Fred has a loss of $50,000 suspended under the passive loss rule.

b) Fred has an at risk amount in the activity of $0.

c) Fred has a loss of $10,000 suspended under the risk rules.

d) Fred has a loss of $60,000 suspended under the passive loss rules.