in general a section $179$ deduction may not exceed total taxable business income. This year ABC Partnership claimed a section $179$ deduction for $$20,000$ of new equipment. total taxable business income at the partnership level was $$130,000.$

Gracie is a general partner in abc partnership. Her share of the section $179$ deduction according to her schedule K$-1$ form $1065$ is $$8,000$ However due to losses from other business, total taxable business income on gracies individual return is zero. How does gracie treat her share of the section $179$ deduction from abc partnership

Gracie :