Taryn invests $200,000 for a 10% interest in a limited partn…

Tаryn invests $200,000 fоr а 10% interest in а limited partnership. She receives a Schedule K-1 shоwing her share оf the partnership loss as $80,000. Assuming she is a passive investor and has no other passive income, how much of the loss is currently deductible, and how much is suspended?