A number of years ago, Lee acquired a 20% interest in the BlueSky Partnership for $60,000. The partnership was profitable through 2018, and Lee's amount at risk in the partnership interest was $120,000 at the beginning of 2019. BlueSky incurred a loss of $400,000 in 2019 and reported income of $200,000 in 2020. Assuming that Lee is not a material participant, how much of his loss from BlueSky Partnership is deductible in 2019 and 2020? Consider the at-risk and passive activity loss rules, and assume that Lee owns no other passive investments. If an amount is zero, enter "0". In 2019, Lee's share of BlueSky's loss is $ . Of this loss, $ can be deducted under the passive activity loss rules. In 2020, his amount at-risk is $ . Lee may deduct $ under the passive activity loss rules. This leaves a $ suspended loss at the end of 2020.