In the Current Tax Year for Regular Tax Purposes, Avery

Multiple Choice

In the current tax year for regular tax purposes, Avery reports $65,000 of income and $190,000 of deductions from passive activities.For AMT purposes, the passive activity income amount is unchanged, but deductions from passive activities total $150,000. What is Avery's suspended passive loss for regular tax and for AMT purposes?

A) $0; $0.
B) $(40,000) ; $(40,000) .
C) $(125,000) ; $(85,000) .
D) $(190,000) ; $(150,000) .