Joy reports the following income and loss:

Salary 120,000

Income from Activity A 60,000

Loss from Activity B (35,000)

Loss from Activity C (55,000)

Activities A, B, and C are all passive activities. Based on this information, Joy has the following suspended losses

A) Activity B 35,000 & Activity C 55,000 B) Act B 0 & Act C 0 C) Act B 11,667 & Act C 18,333 D) Act B 10000 & Act C 20000