Jiu has $105,000 of losses from a real estate rental activity in which she actively participates. She has other rental income of $25,000 and other passive activity income of $32,000. Her AGI before considering these items of income and loss is $95,000.

Determine the following amounts for Jiu (ignoring the at-risk rules):
a. Amount of loss deductible against other income (active and portfolio): $

b. Suspended rental loss: $