In $2023,$ Joby invested $$90,000$ for a $20\%$ interest in a limited liability company $($LLC$)$ in which Joby is a material participant. The LLC reported losses of $$340,000$ in $2023$ and $$180,000$ in $2024,$ Joby's

share of the LUC's losses was $$68,000$ in $2023$ and $$36,000$ in $2024.$ How much of these losses can Joby deduct?

a$.$ $$68,000$ in $2023$;$$22,000$ in $2024$

b$.$ $$68,000$ in $2023$;$$0$ in $2024$

c$.$ $$68,000$ in $2023$;$$36,000$ in $2024$

d$.$ $$0$ in $2023$;$$36,000$ in $2024$

e$.$ $$0$ in $2023$;$$0$ in $2024$