Judy acquired passive Activity A in January 2010 and Activity B in July 2011. Until 2015, Activity A was profitable. Activity A produced a loss of $53,250 in 2015 and a loss of $97,000 in 2016. She has $44,500 passive income from Activity B in 2015, and $27,000 in 2016. After offsetting passive income, how much of the net losses may she deduct? SHOW WORK.....

Deductible passive losses........ ???