Alfonso began the year with a tax basis in his partnership interest of $30,000. His share of partnership debt at the beginning and end of the year consists of $4,000 of recourse debt and $6,000 of nonrecourse debt. During the year, he was allocated $40,000 of partnership ordinary business loss. Alfonso does not materially participate in this partnership and he has $1,000 of passive income from other sources. a. How much of Alfonsos loss limited by his tax basis? b. How much of Alfonsos loss is limited by his at-risk amount? c. How much of Alfonsos loss is limited by the passive activity loss rules?