Vics at-risk amount in a passive activity is $200,000 at the beginning of the current year. His current loss from the activity is $80,000. Vic had no passive activity income during the year. At the end of the current year: a. Vic has an at-risk amount in the activity of $120,000 and a suspended passive loss of $80,000. b. Vic has an at-risk amount in the activity of $200,000 and a suspended passive loss of $80,000. c. Vic has an at-risk amount in the activity of $120,000 and no suspended passive loss. d. Vic has an at-risk amount in the activity of $200,000 and no suspended passive loss. e. None of the above.