Follow-up question - when restating capital account to tax basis, do at risk suspended losses at the partner level get added back for purposes of determining the tax basis for a partner that is now reported as the opening tax basis capital on that partner's 2020 K-1 ?  In other words, prior year losses allocated to such a partner have resulted in partner having an accumulated negative capital account on the books of the partnership which was reported on his K-1 prior to 2020 as a negative capital account however the partner has not been able to claim those losses due to a lack of at risk basis and his tax basis (outside) is actually zero.