Juan Diego began the year with a tax basis in his partnership interest of \$52,200. During the year, he was allocated $20,880 of partnership ordinary business income, $73,080 of $1231 losses, and $31,320 of short-tem capital losses and recelved a cash distribution of $52,200 Note: Do not round intermediate calculations. Troblem 09.75 Part a (Algo) a. What items related to these allocations does Juan Diego actually report on his tax return for the year? [Hint See Regulations $1704 I(d)(2) and Revenue Rule 66-94.] b. If any deductions or losses are limited, What are the carryover amounts, and what is their character? [ Hint See Regulations $1.704 - (f())]