Samantha sells a passive activity (adjusted basis of $50,000) for $90,000. Suspended losses attributable to this property total $30,000. The realized gain and the taxable gain are:

	a.	$40,000 realized gain; $70,000 taxable gain.
	b.	$10,000 realized gain; $10,000 taxable gain.
	c.	$40,000 realized gain; $0 taxable gain.
	d.	$40,000 realized gain; $10,000 taxable gain.
	e.	None of the above.