b$.$ Refer to the information in part $($a$)$ above. If losses were limited by the at$-$risk and the passive activity loss rules, how much Gerald be able to deduct in $2021$ and $2022?$

Of the allowable at$-$risk loss for $2021,$ Gerald may deduct $ $$ in $2021$ due to the passive loss rules and of the a risk loss from $2022,$ Gerald may deduct $ $q,$