Danni is a single 30 percent owner of Kolt (a business entity). In the current year, Kolt reported a $1,000,000 business loss. Assume CARES Act applies. Answer the following questions associated with each of the following alternative scenarios: (Leave no answer blank. Enter zero if applicable.)

rev: 10_16_2020_QC_CS-231569

b. Kolt is organized as an LLC taxed as a partnership. Thirty percent of Kolts loss is allocated to Danni. Danni works 20 hours a week on Kolt business activities (she is not considered to be a passive investor in Kolt). Danni has a $400,000 basis in her Kolt ownership interest, and she also has a $400,000 at-risk amount in her investment in Kolt. Danni does not report income or loss from any other business activity investments. How much of the $300,000 loss allocated to her from Kolt is Danni allowed to deduct this year?