By default, it is reserved for the C66/EVE processors. There has been much discussion about making it more dynamically allocatable, but, for now, it would require editing the device tree.
Due to a lack of foresight, the nodes don't have labels, which makes creating an overlay a bit more difficult.
In the default image, you can go to /opt/source/dtb-4.14-ti, edit src/arm/am5729-beagleboneai.dts to remove those lines, make, sudo make install and reboot and you should get all of the memory back.