Exercise $10-25($Algorithmic$)($L$0.12)$

Tobias is a $50\%$ partner in Solomon LLC$,$ which does not invest in real estate. On January $1,$ Tobias's adjusted basis for his LLC interest is $$227,000,$ and his at$-$risk amount is $$181,600.$ His share of losses from Solomon for the current year is $$295,100,$ all of which is passive. Tobias owns another investment that produced $$158,900$ of passive activity income during the year. $($Assume that Tobias is a single taxpayer, there were no distributions or changes in liabilities during the year, and the Solomon loss is Tobias's only loss for the year from any activity.$)$

How much of Solomon's losses may Tobias deduct on his Form $1040?$ How much of the loss is suspended, and what Code provisions cause the suspensions?

$\backslash$table$[[$Applicable Provision,Deductible Loss,,Suspended Loss,$],[704($d$)$ Overall limitation$,$$$,x,$&$,x$