In 2020, Jerry acquired an interest in a partnership in which he is not a material participant. The partnership was profitable until 2021. Jerry's basis in the partnership interest at the beginning of 2021 was $54,000. In 2021, his share of the partnership loss was $41,000. In 2022, his share of the partnership income was $16,200. Required: How much can Jerry deduct in 2021 and 2022? Note: Leave no cells blank - be certain to enter "0" wherever required