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

The answer is not zero

$$ a$.$ $$36,000$

$$ b$.$ $$40,000$

$x$ c$.$ $$0$

$$ d$.$ $$100,000$