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In the current year, Ed invests $48,500 in an oil partnership. He has taxable income for the current year of $4,850 from the oil

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In the current year, Ed invests $48,500 in an oil partnership. He has taxable income for the current year of $4,850 from the oil partnership and withdraws $19,400. What is Ed's at-risk amount at the end of the year?

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