Rita earns a salary of $ 150,000 and invests $ 40,000 for a 20% interest in a passive activity. Operations of the activity result in a loss of $ 250,000, of which Rita's share is $ 50,000. How is her loss characterized? a. $ 40,000 is suspended under the passive activity loss rules and $ 10,000 is suspended under the at-risk rules. b. $ 40,000 is suspended under the at-risk rules and $ 10,000 is suspended under the passive activity loss rules. c. $ 50,000 is suspended under the passive activity loss rules. d. $ 50,000 is suspended under the at-risk rules. e. None of these characterizes it