UPE and basis

[cpabsd]

Can someone please confirm my understanding of basis and UPE?  Taxpayer has zero basis in the partnership, had a loss in 2023 and has UPE.  The loss and the UPE are carried forward for future years, correct?  Drake software is allowing the UPE to be deducted even though taxpayer has zero basis.  Is this correct?  

[Abby Normal]

Yes, because the cash used to pay the expenses, increases the basis by the exact same amount as the expense.