In $2024,$ Tonya and Marcus $($a married couple that files a joint return$)$ operated a partnership in which they both materially participate. The partnership generates gross income of $$248,855$ and deductions of $$1,200,000,$ resulting in a tax loss. Neither Tonya nor Marcus operate any other businesses.

What is the maximum amount of the tax loss from the partnership that Tonya and Marcus can use to offsett nonbusiness income on their $2024$ federal income tax return under the excess business loss limits$?$