Taxpayer has a final K-1 partnership.  Did not sell.  Just closed and stopped doing business.  Partners were brother and sister.  They had the business for 3 years.  Never made a profit.  Each put in $7500 start-up.  Only info on the K-1 is Ordinary loss ($402).  Receiving error in part 2.  Would this be considered a liquidated or abandoned? Just by checking abandoned, it frees up over $9000 in suspended loss carryover.  Do this seen right?