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In the current year, Ed invests $51,800 in an oil partnership. He has taxable income for the current year of $5,180 from the oil partnership

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In the current year, Ed invests $51,800 in an oil partnership. He has taxable income for the current year of $5,180 from the oil partnership and withdraws $20,720. What is Ed's at-risk amount at the end of the year? $

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