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?

a.$0

b.$100,000

c.$40,000

d.$36,000

(Hint: $40,000 is not the answer)