Abigail, Bobby, and Claudia have a stock basis of $20,000, and the company reported a loss of $75,000. The company also reported a $15,000 tax-exempt interest income. Abigail is a passive owner for the company and has a passive income of $12,000 with another company. Claudia makes a $15,000 contribution to the company from a loan she took out (nonrecourse).

What amount of the companys loss are Abigail, Bobby, and Claudia allowed to deduct on their individual tax return? What are each owners stock basis and debt basis (if applicable) and each owners at-risk amount with respect to the investment in the company?