Sara purchased for $100,000 a 10% interest in a partnership in which Sarah is general partner who materially participates. During the first year, her share of the partnership's loss was $120,000. At the beginning of the second year, the entity obtained $800,000 of resource financing. During the second year, Sarah withdrew cash of $20,000 from the partnership and her share of the partnership's loss was $25,000. Calculate the amount of loss that Sarah may claim in each of the two years and calculate her at risk amount at the end of each year. Also, calculate any suspended losses at the end of each year. SHOW AND LABEL ALL SUPPORTING CALCULATIONS!