Bob and Linda start a burger restaurant in 2018. They contribute $10,000 in cash to the corporation. The restaurant takes out a $10,000 loan, but to be approved the taxpayers had to personally guarantee the loan. Around the holidays, Bob withdrew $5,000 from the restaurant to buy his three kids some gifts. The corporation has a net loss of $20,000. What is the beginning 2019 At-Risk amount for Bob and Linda. In other-words, what is the amount after applying all applicable events from 2018. $0 $5,000 $20,000 $15,000