Ray and Matias own $50$ percent capital and profits interests in Alpine Properties LLC$.$ Alpine builds and manages rental real estate, and Ray and Matias each work full time $($over $1,000$ hours per year$)$ managing Alpine. Alpine's liabilities $($at both the beginning and end of the year$)$ consist of $$1,670,000$ in nonrecourse mortgages obtained from an unrelated bank and secured by various rental properties. At the beginning of the current year, Ray and Matias each had a tax basis of $$250,000$ in his respective LLC interest, including his share of the nonrecourse mortgage liability. Alpine's ordinary business losses for the current year totaled $$634,000,$ and neither member is involved in other activities that generate passive income.

Note: Leave no answer blank. Enter zero if applicable.

b$.$ How much of each member's loss is suspended because of the at$-$risk limitation$?$

c$.$ How much of each member's loss is suspended because of the passive activity loss limitation$?[$Hint: See $469($c$)(7).]$

d$.$ If both Ray and Matias are single and Ray has a current$-$year loss of $$67,000$ from a sole proprietorship, how much trade or business loss can each deduct on his tax return in the current year?