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Deacon is a 2 0 percent limited partner in DreamOn, LP , a local spa. Deacon invested $ 1 0 5 , 0 0 0

Deacon is a 20 percent limited partner in DreamOn, LP, a local spa. Deacon invested $105,000 in DreamOn. During DreamOns first two years of business the total losses were $300,000 in year 1 and $200,000 in year 2. If the total business loss for the current year is $100,000, what is Deacons suspended loss due to at-risk rules for the current year?

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