Tropical Fruit Partnership is a calendar year general partnership with the following current year information: Operating loss $(1,500,000) Liabilities: Note payable, Big Bank 150,000 Note payable, Pineapple (individual) 100,000 On January 1 Coconut bought 60% of Tropical Fruit Partnership for $225,000. How much of the operating loss may Coconut deduct currently? Assume the excess business loss limitation does not apply