In 2010,Kipp Invested $65,000 for a 30% Interest in a Partnership

In 2010,Kipp invested $65,000 for a 30% interest in a partnership conducting a passive activity.The partnership reported losses of $200,000 in 2010 and $100,000 in 2011,Kipp's share being $60,000 in 2010 and $30,000 in 2011.How much of the losses from the partnership can Kipp deduct assuming he owns no other investments and does not participate in the partnership's operations?

A) $0 in 2010;$30,000 in 2011.
B) $60,000 in 2010;$30,000 in 2011.
C) $60,000 in 2010;$5,000 in 2011.
D) $60,000 in 2010;$0 in 2011.
E) None of the above.