Josh has invested $65,000 in a partnership A and $100,000 in partnership B (these are at risk amounts as of January 1, 2019). He does not materially participate in either partnership. In 2019 Josh's share of A produces a $75,000 loss and B produces $110,000 in income. How much is included in Josh's 2019 gross income from these activites? If there is a suspended loss carryforward, is it suspended under the passive income rule or the at-risk rules?