Several years ago, Jacky purchased a 20% interest in ZZZ Partnership for $60,000. The partnership is her sole investment. Jackys amount at risk in the partnership interest was $120,000 at the end of 2018. ZZZ incurred a loss of $400,000 in 2018 and reported income of $200,000 in 2019. Assuming Jacky is not a material participant in ZZZ, how much of her loss from ZZZ Partnership is deductible in 2019 and 2020, respectively?