Warren is a 50% partner in Berkshire LLC, which does not invest in real estate. On January 1, Warren's adjusted basis for his LLC interest is $233,000, and his at-risk amount is $186,400. His share of losses from Berkshire for the current year is $302,900, all of which is passive. Warren owns another investment that produced $163,100 of passive activity income during the year. (Assume that Warren is a single taxpayer, there were no distributions or changes in liabilities during the year, and that the Berkshire loss is Warren's only loss for the year from any activity.)How much of Berkshire's losses may Warren deduct on his Form 1040? How much of the loss is suspended?