For 2022, Ken has a $40,000 loss from an investment in a partnership in which he does not materially participate. He paid $30,000 for his interest in 2021 and had net income for 2021 of $5,000. He also took a distribution in 2021 of $10,000. He has not other activities that he does not material participate in nor any rental investments. For 2022,

A. How much of the loss is disallowed by the at-risk rules?

B.How much is disallowed by the passive activity loss rules?