Molly Grey (single) acquired a 30 percent limited partnership interest in Beau Geste LLP several years ago for $65,000. At the beginning of year 1, Molly has tax basis and an at-risk amount of $31,000. In year 1, Beau Geste incurs a loss of $227,100 and does not make any distributions to the partners.

• In year 1, Molly's AGI (excluding any income or loss from Beau Geste) is $62,000. This includes $17,300 of passive income from other passive activities.
• In year 2, Beau Geste earns income of $38,200. In addition, Molly contributes an additional $18,640 to Beau Geste during year 2. Molly's AGI in year 2 is $65,000 (excluding any income or loss from Beau Geste). This amount includes $14,660 in income from her other passive investments.

a. Based on the above information, determine the following amounts: Note: on Tab A1, enter both "Allowed loss" amounts as negative numbers; all other numbers, including those on Tabs A2 and A3, should be entered as positive numbers.

b. Based on the above information, complete the following table: Note: on Tab B2, enter the "Year 2 allowed passive losses" as a negative number; all other numbers, including those on Tab B1, should be entered as positive.