I have a client that sold his interest in a partnership in 2022 for $195,000. He received payments in 2022 and 2023 but in 2024 had to file a lawsuit in an attempt to get paid the remaining amount. He was able to recover a small amount in 2024 and now the partnership is bankrupt. Can he use any of the attorney fees to offset the income received in 2024?

Thank you

Jeremy