Jimmy is not a professional stock trader. By trade, Jimmy is an insurance adjuster and is paid as a 1099 Independent Contractor. In 2022, he earned $75,000 in net SelfEmployment "ordinary" income. Unfortunately, Jimmy is not a very good trader and he lost <$30,000> in the stock market in 2022. Jimmy comes to you and believes he can deduct the entire <$30,000> capital loss to offset his $75,000 in ordinary income. What do you tell Jimmy? If he cannot deduct the entire capital loss; how much can he deduct