Giancarlo Esposito is a limited partner in the non publicly traded Los Pollos Hermanos Partnership. His amount $"$at risk" in Los Pollos Hermanos Partnership is $$54,000($before deduction of any of the passive losses$),$ and he also has $$39,000$ of passive income from other sources. His allocable share of Los Pollos Hermanos Partnership's passive ordinary losses from a nonrealty activity for the current year is $($$$83,000).$ Giancarlo Esposito has a $$66,000$ adjusted basis $($outside basis$)$ for his interest in Los Pollos Hermanos Partnership $($before deduction of any of the passive losses$).$ He has no business losses for the year from other sources. How much of his $($$$83,000)$ allocable Los Pollos Hermanos Partnership loss can Giancarlo Esposito deduct on his current$-$year tax return?

Question options:

A$.)$ $$0$

B$.)$ $$66,000$

C$.)$ $$54,000$

D$.)$ $$83,000$

E$.)$ $$39,000$