Tara purchased a machine for $40,000 to be used in her business. The cost recovery allowed and allowable for the three years the machine was used are as follows

Several years ago, Joy acquired a passive activity. Until 2005, the activity was profitable. Joy’s at-risk amount at the beginning of 2005 was $250,000. The activity produced losses of $100,000 in 2005, $80,000 in 2006, and $90,000 in 2007. During the same period, no passive income was recognized. How much is suspended under the at-risk rules and the passive loss rules at the beginning of 2008?