IN GENERAL A SECTION $179$ DEDUCTION MAY NOT EXCEED TOTAL TAXABLE BUSINESS INCOME. THIS YEAR ABC PARTNERSHIP SCLAIME A SECTION $179$ DEDUCTION FOR $$20,000$ OF NEW EQUIPMENT. OTAL TAXABLE BUSINESS INCOME AT THE PARTNERSHIP LEVEL WAS $$130\mathrm{.}000.$ GRACIE IS A GENERAL PARTNER IN ABC, HER SHARE OF THE SECTION $179$ DEDUCTION ACCORDING TO HER SCHEDULE K$-1$ IS $$8,000.$ HOWEVER, DUE TO LOSSSES FROM OTHER BUSINESSES, TOTAL TAXABLE BUINESS INCOME ON HER INDIVIDUAL RETURN IS ZERO, HOW DOES SHER REAT HER SHARE OF THE SECTION $179$ DEDUCTION