The partnership of S and H realized an ordinary loss of $42,000 in 2018. Both the Partnership and the two partners are on a calendar-year basis. The partners share profits and losses equally. On December 31, 2018, H had an adjusted basis of $18,000 for his partnership interest before taking the 2018 loss into consideration. On his individual return for 2018, what amount and character of loss should he deduct?