Jen Erso (single) acquired a 30 percent limited partnership interest in Rogue One LLP several years ago for $48,000. At the beginning of year 1, Jen has tax basis and an at-risk amount of $20,000. In year 1, Rogue One incurs a loss of $180,000 and does not make any distributions to the partners. In year 1, Mollys AGI (excluding any income or loss from Rogue One) is $60,000. This includes $10,000 of passive income from other passive activities. In year 2, Rogue One earns income of $30,000. In addition, Jen contributes an additional $30,000 to Rogue One during year 2. Mollys AGI in year 2 is $63,000 (excluding any income or loss from Rogue One). This amount includes $8,000 in income from her other passive investments. Based on the above information, determine the following amounts: At-risk amount at the end of year 1 At-risk amount at the end of year 2 Losses allowed under the at-risk rules in year 2 Total suspended passive losses at the end of year 1 Total suspended at-risk losses at the end of year 2 Deductible losses in year 1 Year 2 AGI after considering Rogue One events