Lucy has AGI of $119,000 before considering losses from some rental real estate she owns (she actively participates). She had the following losses from her rental property: Rental property 1 ($24,500) Rental property 2 (8,500) a. How much of the losses can Lucy deduct and how much of the losses are suspended? (Do not round intermediate calculations and round your final answers to nearest whole dollar amount.) b. If Lucys AGI before the losses was $81,000, how much of the losses can she deduct and how much of the losses are suspended? (Do not round intermediate calculations and round your final answers to nearest whole dollar amount.)