Hannah acquired an ice cream shop, a passive activity, several years ago which was profitable for many years. Unfortunately, the ice cream shop produced losses of $40,000 in the current year and $15,000 in the following year. Also, Hannah had passive income from her dairy farm of $10,000 in the current year and $0 in the following year. Ignoring at-risk limitation, how much loss is suspended from the ice cream shop in each year?
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