59(e) research not deducted

[Strongsilence-CPA]

K-1 from 100S, passive.  No federal deduction on 12c.  California Line 12c lists an amount of 59e Research & Experimental expense. This amount is not being deducted on Schedule CA against the passive income from this S Corp.  I don't know why.

Ca does not conform so it isn't required to be amortized.

There is a research credit Line 13m which might be interfering or coordinating in some way.

[Strongsilence-CPA]

There is no basis limitation. So that is not preventing the 59(e) deduction

Aside, maybe interesting:  What is the reason this is not a Box 12J item on the K-1?

[Strongsilence-CPA]

These costs are deductible. The LC guidance says, "If these expenses are deducted in full in the current year...".  Has the S Corporation already deducted them and are presenting them separately on Line 12 in case the TP chooses to amortize them?

Note:  LC support told me that I need to contact the IRS.  I'm mad about that.

[Strongsilence-CPA]

Answer:  Nonpassive activities allow this deduction.  

Question:  Should the nondeductible amount be carried forward?  It is not appearing the carryforwards list.