Josh has investments in two passive activities. Activity A, acquired three years ago, had $100,000 in suspended passive activity losses as of the beginning of the current year and produces income in the current year of $60,000. Activity B, acquired this year, produces income of $4,000 in the current year. At the beginning of the current year, Joshs at-risk amounts in Activities A and B are $10,000 and $100,000, respectively. What is the amount of Joshs total suspended passive activity loss with respect to these activities at the end of the current year?

a. $0 b. $36,000 c. $40,000 d. $80,000 e. $140,000