The partnership of Spencer and Rey realized an ordinary loss of $$42,000$ in $20$X$0.$ Both the partnership and the two partners are on a calendar year basis. The partners share profits and losses equally. On December $31,20$X$0,$ Rey had an adjusted basis of $$18,000$ for his partnership interest before taking the $20$X$0$ loss into consideration. On his individual return for $20$X$0,$ what amount and character of loss should he deduct?