Loser has the following schedule of business gains and losses in current years $1$ through $4$:

$-$Year $1$ Gains: $$80,000$ Losses: $$100,000$

$-$Year $2$ Gains: $$100,000$ Losses: $$100,000$

$-$Year $3$ Gains: $$110,000$ Losses: $$100,000$

$-$Year $4$ Gains: $$120,000$ Losses: $$100,000$

Applying $172,$ how much loss may Loser deduct in each year?