Emily Earns a Salary of $150,000, and Invests $60,000 for a 20

Emily earns a salary of $150,000, and invests $60,000 for a 20% interest in a passive activity. Operations of the activity result in a loss of $400,000, of which Emily's share is $80,000. How is her loss characterized?

A) $60,000 is suspended under the passive loss rules and $20,000 is suspended under the at-risk rules.
B) $60,000 is suspended under the at-risk rules and $20,000 is suspended under the passive loss rules.
C) $80,000 is suspended under the passive loss rules.
D) $80,000 is suspended under the at-risk rules.
E) None of the above.