In 2021, Lena invests $30,000 for a 20% limited partnership interest in an activity in which she is NOT a material participant. Lena's share of the partnership losses is $40,000 in 2021. Her income consists of income from her medical practice in the amount of $250,000 and $4,000 from another passive activity. (a) How much loss from the activity is allowable under the at-risk rules?

(b) How much loss from the activity is deductible under the passive loss rules?