Mannarino acquired a passive activity in January of 2013.His at-risk basis at the beginning of 2015 was $65,000.This is the only passive activity that Mannarino owns.Mannarino's share of income and loss from the activity is as follows:

2015<$95,000>

201655,000

Complete the following tables.

AT RISK RULES ONLY

FOR 2015

Deductible under at-risk provisions____________________

Adjusted basis at 12/31/15____________________

Suspended under at-risk provisions____________________

FOR 2016

Deductible under at-risk provisions____________________

Adjusted basis at 12/31/16____________________

Suspended under at-risk provisions____________________

PASSIVE RULES ONLY

FOR 2015

Deductible under passive loss provisions____________________

Suspended under passive loss provisions____________________

FOR 2016

Deductible under passive loss provisions____________________

Suspended under passive loss provisions____________________

BONUS (apply both at risk and passive rules)

FOR 2015

Deductible under at-risk provisions____________________

Adjusted basis at 12/31/15____________________

Suspended under at-risk provisions____________________

Deductible under passive loss provisions____________________

Suspended under passive loss provisions____________________

FOR 2016

Deductible under at-risk provisions____________________

Adjusted basis at 12/31/16____________________

Suspended under at-risk provisions____________________

Deductible under passive loss provisions____________________

Suspended under passive loss provisions____________________