Zhou owns a nonrental business with two separate departments. Department A generates net income of $172,800, and Department B generates a net loss of $138,240. Zhou participates 800 hours in the operations of Department A and 300 hours in the operations of Department B. If Zhou is allowed to treat the departments as components of a single activity, calculate the amount of the Department B loss that can be offset against the income from Department A in the current year X