Juan Diego began the year with a tax basis in his partnership interest of $$53,000.$ During the year, he was allocated $$21,200$ of partnership ordinary business income, $$74,200$ of $$1231$ losses, and $$31,800$ of short$-$term capital losses and received a cash distribution of $$53,000.$

Note: Do not round Intermedlate calculations.

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

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