lia acquired passive Activity A in January 2014 and passive Activity B in July 2016. Until 2017, Activity A was profitable. Activity A produced a loss of $190,000 in 2017 and a loss of $190,000 in 2018. She had passive income from Activity B of $80,000 in 2017, and $55,000 in 2018. How much of the net passive losses may she deduct in 2017 and 2018 respectively