Wes's At-Risk Amount in a Passive Activity Is $25,000 at the Beginning

Wes's at-risk amount in a passive activity is $25,000 at the beginning of the current year.His current loss from the activity is $35,000 and he has no passive activity income.At the end of the current year, which of the following statements is incorrect?

A) Wes has a loss of $25,000 suspended under the passive loss rules.
B) Wes has an at-risk amount in the activity of $0.
C) Wes has a loss of $10,000 suspended under the at-risk rules.
D) Wes has a loss of $35,000 suspended under the passive loss rules.
E) None of the above is incorrect.