Sarah has investments in four passive activity partnerships purchased several years ago. Last year the income and losses were as follows:

Activity	Income (Loss)
A	$30,000
B	(30,000)
C	(15,000)
D	(5,000)

In the current year, she sold her interest in Activity D for a $10,000 gain. Activity D, which had been profitable until last year, had a current loss of $1,500. How will the sale of Activity D affect Sarah's taxable income in the current year?

a. The amount of suspended losses carried forward to the year of the sale is $ .

b. What amount of the suspended losses is allocated to Activity D? $

The net gain from the sale of Activity D (before any passive losses from the other activities) is $ .

c. How much, if any, of this net gain may be used to absorb passive losses from other activities? $