Partner A is a limited partner in the ABC Partnership. Partner A has a 30% ownership in all profits and losses of the partnership. Partner A's share of ABC's loss is ($75,000) for the year. Partner A's outside basis in ABC is $63,000 (which includes A share of $15,000 of nonqualified nonrecourse debt). Partner A has passive income from another investment of $24,000 for the year. What amount of ABC's loss can Partner A deduct in the year? What is the amount of loss carry forward at each of the hurdles?