Which of the following statements regarding the interaction of the at$-$risk and passive activity loss limits is true?

a$.$ The determination of whether a loss is suspended under the passive activity loss rules is made before the application of the at$-$risk rules.

b$.$ A loss that is not allowed for the year because the taxpayer is not at risk is suspended under the passive activity loss rules.

c$.$ Amounts not deducted currently are suspended for two years.

d$.$ A taxpayer's at$-$risk basis can be negative.

e$.$ A taxpayer's at$-$risk basis is reduced by the losses $($but not below zero$)$ even if the deductions are not currently usable due to the passive activity loss rules.