Rita earns a salary of $$150,000,$ and invests $$60,000$ for a $40\%$ interest in a passive activity. Operations of the activity result in a loss of $$187,500,$ of which Rita's share is $$75,000.$ How is her loss characterized?

a$.$ $$60,000$ is suspended under the passive activity loss rules and $$15,000$ is suspended under the at$-$risk rules.

b$.$ $$60,000$ is suspended under the at$-$risk rules and $$15,000$ is suspended under the passive activity loss rules.

c$.$ $$75,000$ is suspended under the passive activity loss rules.

d$.$ $$75,000$ is suspended under the at$-$risk rules.