a number of years ago, lee acquired a 20% interest in the bluesky partnership for $60,000. the partnership was profitable through 2021, and lee's amount at risk in the partnership interest was $120,000 at the beginning of 2022. bluesky incurred a loss of $400,000 in 2022 and reported income of $200,000 in 2023. assuming that lee is not a material participant, how much of his loss from bluesky partnership is deductible in 2022 and 2023? consider the at-risk and passive activity loss rules, and assume that lee owns no other passive investments.