Exercise $11-29($Algorithmic$)($LO$.4,5)$

Zhou owns a nonrental business with two separate departments. Department A generates net income of $$139,200,$ and Department B generates a net loss of $$111,360.$ Zhou participates $800$ hours in the operations of Department A and $300$ hours in the operations of Department B$.$

If Zhou is allowed to treat the departments as components of a single activity, calculate the amount of the Department B loss that can be offset against the income from Department A in the current year.

$fill in the blank $1$