?Jackson invested $$190,000$ ?in a passive activity five years ago. On January $1,2019,$ ?his at$-$risk amount in the activity was $$45,000.$ ?His share of the income and losses in the activity were $$52,000$ ?loss in $2019,$ ?$$20,000$ ?loss in $2020,$ ?and $$80,000$ ?gain in $2021.$ ?How much can Jackson deduct in $2019$ ?and $2020?$ ?What is his taxable income from the activity in $2021?$ ?Keep in mind the at$-$risk rules as well as the passive loss rules.