Matt Has Three Passive Activities and Has At-Risk Amounts in Excess

Matt has three passive activities and has at-risk amounts in excess of $100,000 for each.During the year, the activities produced the following income (losses) . $$\begin{array} { l r } \text { Activity A } & ( \$ 60,000 ) \\\text { Activity B } & ( 40,000 ) \\\text { Activity C } & 75,000 \\\text { Net passive activity loss } & ( \$ 25,000 ) \\\hline\end{array}$$ ? Matt's suspended losses are as follows:

A) $25,000 is allocated to C; $0 to A and B.
B) $12,500 is allocated to A; $12,500 to B.
C) $15,000 is allocated to A; $10,000 to B.
D) $8,333 is allocated to A, B, and C.
E) None of the above.