Alfonso began the year with a tax basis in his partnership interest of $27,000. His share of partnership liabilities at the beginning and end of the year consists of $7,000 of recourse liabilities and $3,000 of nonrecourse liabilities. During the year, he was allocated $46,000 of partnership ordinary business loss. Alfonso does not materially participate in this partnership, and he has $4,000 of passive income from other sources.

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

c. How much of Alfonso's loss is limited by the passive activity loss rules?