A tax shelter is created for $$800,000$ with one general partner and $10$ limited partners. The proceeds are used to purchase a $$2,000,000$ office building, taking a non$-$recourse note for the $$1,200,000$ mortgage from a qualified lender. Economic conditions later cause the occupancy rate to fall to $10\%$ and the program is dissolved. What may an individual limited partner write$-$off?Nothing$$80,000$$$120,000$$$200,000$