Refer to the facts in Problem 33 and assume instead that Triple- \(\mathrm{K}\) allocated to her a loss of \(\$ 60,000\) in 2018 . What amount does Wilmah have at risk as of January 1, 2019?

Problem 33

In 2018, Wilmah Lansing invested in the Triple-K Limited Partnership by paying \(\$ 15,000\) cash and signing a \(\$ 40,000\) nonrecourse note. She also pledged \(\$ 25,000\) worth of securities for a loan obtained by the partnership. Her basis in the securities was \(\$ 10,000\). What amount does Wilmah have at risk in Triple-K as of January 1, 2019, if the partnership broke even (no income or loss)?