Erin has a 45% interest in a partnership, and she materially participates in the business. Her adjusted basis in the partnership was $36,000 at the beginning of the current year. There were no distributions to Erin during the year. However, the partnership borrowed $250,000 from a local bank to (1) purchase equipment for the business for $120,000; and (2) pay the $85,000 balance of an existing note that became due. All partners are personally liable for all debts. The partnership incurred a $375,000 loss in the current year. What amount can Erin claim as a loss from the partnership on her future tax returns?