Pacay dies with passive activity property having an adjusted basis of $$100,000,$ suspended losses of $$45,000,$ and a fair market value of $$110,000.$ How much of the suspended loss can be deducted on Pacay's final return?

a$.$ $$15,000$

b$.$ $$0$

c$.$ $$35,000$

d$.$ $$45,000$

e$.$ $$10,000$