Required information [The following information applies to the questions displayed below.] Farell is a member of Sierra Vista LLC. Although Sierra Vista is involved in a number of different business ventures. it is not currently involved in real estate either as an investor or as a developer. On January 1, year 1, Farell has a $106,000 tax. basis in his LLC interest that includes his $90,000 share of Sierra Vista's general habilities. By the end of the year, Farell's share of Sierra Vista's general liabilities have increased to $106.000. Because of the time he spends in other endeavors. Farell does not materially participate in Sierta Vista. His share of the Sierra Vista losses for year 1 is $141,000. As a partner in the Riverwoods Partnership, he also has year 1, Schedule K-1 passive income of $14,000. Farell is single and has no other sources of business income or loss. Note: Leove no answer blank. Enter zero if applicable. d. Assuming the original facts and that Fareil is deemed to be an active participant in Sierra Vista, and he also has a $276,000 loss from a sole proprietorship, determine how much total trade or business loss Farell will deduct on his return in year