Thanks again for your response. 

I know what it figures means :

Suspended from 2019  $87,941

loss 2020                          2,424

loss for 2020                   90,365

P.S this is a new client, loss carryover was not brought forward. 

If I create a new K1 PYA, loss for 2020 of (90365) will be on line 1? or I can put in suspended loss carryforward from the prior year?