(TCO G) Riley owned an interest in several limited partnerships in 2016. Gains and losses passed through to Riley are as follows.

Partnership	Date Acquired	Allocated Gain (Loss)
STEW 101	3/26/84	$30,000
STEW 102	5/19/86	(30,000)
STEW 103	11/13/88	(5,000)
STEW 104	1/08/89	(6,000)
STEW 105	7/11/90	23,000

(a) What is Rileys net passive loss for 2016?

(b) How much of the loss may be deducted against active and portfolio income?

(c) How much of the loss is a suspended loss?(Points : 20)