Problem 6: Investor Losses Manny Kant is invested two passive activities: Categorical, LLC and Imperative, Inc. As of 1/1/2021 he had the following At-Risk Basis and Suspended Losses in each Investment: Categorical, LLC Imperative, Inc. At-Risk Basis Suspended Losses under At-Risk Rules $300,000 $0 ($20,000) Suspended Passive Activity Losses ($50,000) $0 In addition, Manny was allocated the following passive income/(loss) from the investments in 2021 and 2022: Categorical, LLC Imperative, Inc. 2021 Income/(loss) ($50,000) 2022 Income/(loss) $50,000 $200,000 ($200,000) Required: What is the ended at-risk basis in Imperative, Inc as of 12/31/2022?