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 $100,000 and $10,000, respectively. What is the amount of Kwame’s suspended loss (if any) under the at-risk rules? What amount is suspended (if any) under the passive activity rules?