content area top Part 1 On January 1, 2023, Ishmael Sciorra purchases a 1% interest in a limited partnership for $ 145 comma 000. Ian pays $ 72 comma 500 with the balance due to the partnership in 2024. For the fiscal period ending December 31, 2023, the partnership determines that it has a $ 24 comma 600 capital gain and a $ 59 comma 600 non-farming business loss. What is Ishmael's at-risk amount