k3 with loss from pfic disposal , is the loss recognizable?

[tax1111]

 

The K3 shows loss on disposition of PFIC shares. The loss is $-50k
The k1 also shows capital loss of $-60k.
Is the $-50k loss on k3 already included in the $-60k K1 loss or I should separately included the k3 pfic loss in TP's 1040? Can TP use the pfic loss to offset other capital gain on TP's 1040?
TP made qef election for the pfic