During 2023, Muhammed was a partner in the ARM Partnership, which operated at a loss. Muhammed's share of the net loss was $425,000. Additionally, Muhammed operated a sole proprietorship with gross income of $400,000 and gross expenses of $220,000. Assuming that Muhammed is single, what is the amount of Muhammed's excess business loss, if any, for 2023? ANSWER Unselected $425,000 Unselected $245,000 Unselected $0 Unselected $180,000