Jonathan, a physician, earns $$200,000$ from his practice. He also receives $$18,000$ in dividends and interest from various portfolio investments. During the year, he pays $$45,000$ to acquire a $20\%$ interest in a partnership that operates a retail store and has no debt. The partnership produces a $$300,000$ loss this year. Computer Jonathan$$s adjusted gross income assuming that:

a$.$ He does not participate in the operations of the partnership.

b$.$ He is a material participant in the operations of the partnership.