[Problem 3] [9 points). Kevin Feige is the president of Marvel Studios, Inc. and owns 25% of its stock. Marvel Inc. is organized as an S corporation. During 2020, Marvel Inc. has a loss of $100,000. At the beginning of 2020, Kevin's amount at-risk in Marvel Inc. is $15,000. In 2021, Marvel Inc. has a taxable income of $120,000. Determine Kevin's (1) deduction amount for 2020 and 2021 and (2) the ending balance of amount at-risk for 2020 and 2021. (3) What is the purpose of the at risk-rules? [Problem 3] [9 points). Kevin Feige is the president of Marvel Studios, Inc. and owns 25% of its stock. Marvel Inc. is organized as an S corporation. During 2020, Marvel Inc. has a loss of $100,000. At the beginning of 2020, Kevin's amount at-risk in Marvel Inc. is $15,000. In 2021, Marvel Inc. has a taxable income of $120,000. Determine Kevin's (1) deduction amount for 2020 and 2021 and (2) the ending balance of amount at-risk for 2020 and 2021. (3) What is the purpose of the at risk-rules