Alfonso began the year with a tax basis in his partnership interest of $$\mathrm{}59,000.$ His share of partnership liabilities at the beginning and end of the year consists of $$\mathrm{}8,000$ of recourse liabilities and $$\mathrm{}4,000$ of nonrecourse liabilities. During the year, he was allocated $$\mathrm{}47,000$ of partnership ordinary business loss. Alfonso does not materially participate in this partnership, and he has $$\mathrm{}6,000$ of passive income from other sources. 

 

a$.$ How much of Alfonso's loss is limited by his tax basis?

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?