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Art's at-risk amount in a passive activity was $60,000 at the beginning of 2011.His loss from the activity in 2011 is $80,000, and he had no passive activity income during the year. Art had $20,000 of passive income from the activity in 2012.Under the passive loss rules, Art's suspended loss at the end of 2012 is:
Arithmetic Mean
An average that is calculated by adding up a set of quantities and dividing the sum by the total number of quantities in the set.
Experimenter Effects
Influences that the experimenter's presence, behavior, or characteristics may have on the outcome of an experiment.
Unintended Changes
Outcomes or effects that were not anticipated or planned for, often occurring as a result of an action or decision.
Cross-Cultural Research
A field of study that examines the influence of culture on human behavior and cognitive processes, often through comparative studies.
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