1B. Nareh began the year with a tax basis of $40,000 in her partnership interest. Her share of partnership liabilities consists of $3,000 of recourse liabilities and $11,000 of nonrecourse liabilities at the beginning of the year and $3,000 of recourse liabilities and $13,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $51,000 of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $5,000 of passive income from other sources.

b. How much of Nareh's loss is limited by her at-risk amount?