Passive Losses. During the current year, Juan, a single individual, has AGI of $$124,000$ before taking into account any passive activity losses. He also actively participates and owns $100\%$ of activity A$,$ which is a real estate rental activity. For the year, activity A generates a net loss of $$6,000$ and $$3,000$ in tax credits. Juan is in the $24\%$ tax bracket. What is the amount of suspended loss and credit from activity A that must be carried to subsequent years?