A number of years ago, Kayla acquired an interest in a partnership in which she is not a material participant. Kayla’s basis in her partnership interest at the beginning of 2021 is $40,000. Kayla’s share of the partnership loss is $35,000 in 2021, and her share of the partnership income is $15,000 in 2022. How much may Kayla deduct in 2021 and 2022, assuming that she owns no other passive activities?