During $2024,$ tesel, a single taxpayer, operates a sole proprietorship in which she materially participates. Her proprietorship generates gross income of $$148,000$ and deductions of $$470,000,$ resulting in a loss of $$322,000.$ The large deductions are due to the acquistion of equipment and the use of ummediate expense and additional first$-$year depreciation to deduct all of the acquisitions. Can Leisel use all of this loss to offet other income she has?

She may use $$ of the $$32,000$ proprietorship business loss to offset $.$ Leisel has an excess business bass of $ $$ The excess business loss is $$