Linda invests $320,000 during 2022 for a 25% interest in a partnership. She materially participates in the partnership during the year. The partnership incurs a loss with $400,000 being Linda's allocable share. She has no other investments. Which of the following statements is incorrect? a. Since Linda has only $320,000 of capital at risk, she cannot deduct any more than this amount against her other income in 2022. b. Linda has a nondeductible loss of $80,000 in 2022 which can be carried over and used in future years. c. If Linda has taxable income of $160,000 from the partnership in 2023 and there are no other transactions that affect her at-risk amount, she can use the $80,000 loss carried over