Juan Diego began the year with a tax basis in his partnership interest of $$54,000.$ During the year, he was allocated

$$21,600$ of partnership ordinary business income, $$75,600$ of $$1231$ losses, and $$32,400$ of short$-$term capital losses and

received a cash distribution of $$54,000.$

Note: Do not round Intermedlate calculations.

b$.$ If any deductions or losses are limited$,$ what are the carryover amounts, and what is their character? $[$Hint$.$ See Regulations $$1\mathrm{.}704-$

$1($d$).]$