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 investments.If an amount is zero, enter "0".Lee's share of BlueSky's loss in 2019 is $ ------- . Of this loss, $--------- can be deducted under the at-risk rules, and $------- can be deducted under the passive loss rules. In 2020, he may deduct $-------- of his suspended loss against the passive income. This leaves a $-------- suspended loss at the end of 2020.