Leon sells his interest in a passive activity for $100,000. Determined the tax effect of the sale based on each of the following independent facts: Adjusted basis in this investment is $75,000. Losses from prior years that were not deductible due to the passive loss restrictions total $ 40,000. In addition, suspended credits total $10,000. The (deductible loss, taxable gain) is __________. The suspended losses at the end of the year are ___________. The suspended credits at the end of the year are ___________