Juan Diego began the year with a tax basis in his partnership interest of $$51,000.$ During the year, he was allocated $$20,400$ of partnership ordinary business income, $$71,400$ of $$1231$ losses, and $$30,600$ of short$-$term capital losses and received a cash distribution of $$51,000.$

Note: Do not round intermediate calculations.

Problem $20-75$ Part b $($Algo$)$

b$.$ If any deductions or losses are limited$,$ what are the carryover amounts, and what is their character? $[$Hint$.$ See Regulations $1\mathrm{.}7041($d$).]$

$\backslash$table$[[1231$ losses,$],[$Short$-$term capital losses,$]]$