Lucy sells her partnership interest, a passive activity, with an adjusted basis of $$373,000$ for $$410,300.$ In addition, she has current and suspended losses of $$55,950$ associated with the partnership and has no other passive activities.

a$.$ Calculate Lucy's total gain and her current deductible loss.

Her total gain is $fill in the blank $1$

and her deductible loss is $fill in the blank $2$

$.$

b$.$ What type of income can the deductible loss offset?

Lucy's deductible loss is offset against

any income

$.$