Matt has three passive activities and has at-risk amounts in excess of $100,000 for each. During the year, the activities produced the following income (losses).

Activity A	($52,000)
Activity B	(28,000)
Activity C	65,000
Net passive activity loss	($15,000)

Matts suspended losses are as follows:

	a.	$15,000 is allocated to C; $0 to A and B.
	b.	$7,500 is allocated to A; $7,500 to B.
	c.	$9,750 is allocated to A; $5,250 to B.
	d.	$5,000 is allocated to A, B, and C.