Stan, a computer lab manager, earns a salary of $70,000 and receives $10,000 in dividends and interest during the year. In addition, he incurs a loss of $30,000 from an investment in a passive activity. His at-risk amount in the activity at the beginning of the year is $55,000. Calculate Stans adjusted gross income for this year, his at risk amount as of the end of the year, and any suspended losses to be carried over to next year.