Gerard is a limited partner in the CCB Partnership. His share of CCB's passive ordinary losses for the current year is $60,000. Gerard has a $40,000 adjusted basis for his interest in CCB (before deduction of any of the passive losses). His amount "at risk" is $30,000 (before deduction of any of the passive losses). He also has $25,000 of passive income from other sources. He has no business losses for the year from other sources.

Determine how much of the allocable CCB loss Gerard deduct on her current-year tax return.