by definition with an MLP ordinary losses (lines 1 through 3) and 4797 losses are passive and can't be used to offset other income. if in 2019 there was ordinary income on lines 1 through 3, the 4797 loss up to the amounts on those other lines would be allowed (net effect zero). if both sets of lines showed losses, your CPA messed up. if in 2020 those lines are losses are all losses they are suspended until you either have enough income in future years to offset the losses or you dispose of the MLP.
