Eve purchases a 20% partnership interest but does not participate in the partnerships business. Eve owns no other passive investments. Her Section 704(d) basis in the partnership = $80,000. Of this amount, $70,000 is at risk. Eves distributive share of the partnerships loss for the current year =$60,000. Eve can deduct:

a.	$60,000	c.	$70,000
b.	$80,000	d.	$0