Luzia, who has AGI of $85,000 before considering rental activities, is active in three separate real estate rental activities and is in the 22% tax bracket. She has $8,000 of losses from Activity A, $22,000 of losses from Activity B, and income of $4,000 from Activity C. She also has $1,000 of tax credits from Activity C.

Calculate her deductions and credits allowed and the suspended losses and credits. If an amount is zero, enter "0".

a. Luzia's deductions (her utilized loss) total $fill in the blank 1.

b. Her suspended loss is $fill in the blank 2.

c. After deducting the loss, Luzia has available a deduction equivalent of $fill in the blank 3.

d. Her utilized credit is $fill in the blank 4, and her suspended credit is $fill in the blank 5