A number of years ago, Kay acquired an interest in a partnership in which she is not a material participant. Kay's basis in her partnership interest at the beginning of 2014 is $40,000. Kay's share of the partnership loss is $35,000 in 2014, while her share of the partnership income is $15,000 in 2015. Assuming she owns no other passive activities.If an amount is zero, enter "0".a. In 2014, Kay can deduct $ 0 of the passive losses.b. In 2015, Kay can deduct $ 15000 of the passive losses.c. After deducting the passive loss, the remaining $ ____ of the 2014 passive loss is carried forward to 2016.