I apologize- I did not read the year correctly and thought you were referring to 2021. There is no error for 2020.
You cannot offset PAL with at-risk losses or vice versa. QBI losses follow the passive or active loss rules as well. Each year of loss is reported separately but it rolls forward as a total into the prior year when it is used to offset the same type of income, again passive losses offset passive income and at-risk losses offset at-risk income. There is no LIFO/FIFO treatment.
@kstheory
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