To date, Josh has had investments in only two passive activities. Activity A (acquired three years ago) produced tax losses totaling $40,000 in prior years and produces taxable income of $30,000 this year, while Activity B (acquired this year) has produced taxable income of $10,000 through the end of this year. Assuming no at-risk limitations apply, what is the total amount of Joshs suspended passive activity losses after the end of this year? *Please include how you arrived at this answer*

a. $0

b. $10,000

c. $20,000

d. $40,000

e. $60,000