In 2021, Joanne invested $80,000 for a 20% interest in a limited liability company (LLC) in which she is a limited partner/owner. The LLC reported losses of $390,000 in 2021 and $180,000 in 2022. Joanne's share of the LLC's losses was $78,000 in 2021 and $36,000 in 2022. Joanne has $4,000 of passive income from other investments in 2021 and $5,500 in 2022. How much of these losses can Joanne deduct in 2022?