Farell is a member of Sierra Vista LLC. Although Sierra Vista is involved in a number of different business ventures, it is not currently involved in real estate either as an investor or as a developer. On January 1, year 1, Farell has a $142,000 tax basis in his LLC interest that includes his $125,000 share of Sierra Vista's general liabilties. By the end of the year. Farell's share of Sierra Vista's general liabilities have increased to $142,000. Because of the time he spends in other endeavors. Farell does not materially participate in Sierra Vista. His share of the Sierra Vista losses for year 1 is \$177,000. As a partner in the Riverwoods Partnership, he also has year 1 . Schedule K-1 passive income of $13,000. Farell is single and has no other sources of business income or loss. Note: Leave no answer blank. Enter zero if applicable. Problem 20-76 Part d (Algo) Assuming the original facts and that Farell is deemed to be an active participant in Sierra Vista, and he also has a $278,000 loss rom a sole proprietorship, determine how much total trade or business loss Farell will deduct on his return in year 1