Juan Diego began the year with a tax basis in his partnership interest of $$53,800.$ During the year, he was allocated $$21,520$ of partnership ordinary business income, $$75,320$ of $1231$ losses, and $$32,280$ of short$-$term capital losses and received a cash distribution of $$53,800.$

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 $1\mathrm{.}704-1($d$).]$