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In 2 0 2 0 , Gerald loaned Main Street Bakery $ 4 9 , 5 0 0 with whom he had a business relationship.

In 2020, Gerald loaned Main Street Bakery $49,500 with whom he had a business relationship. In 2021, he learned that he would probably receive only $5,445 of the loan. In 2022, Gerald received $2,475 in final settlement of the loan.
Required:
Calculate Gerald's possible deductions with respect to the loan for 2020,2021, and 2022.
Note: Leave no cells blank. Enter "0" wherever required.
\table[[,Deductions],[2020,],[2021,],[2022,]]
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