Jay has a tax basis of $22,000 in his partnership interest at the beginning of the partnership tax year. The following amounts of partnership debt were allocated to Jay and are included in his beginning-of-the-year tax basis: (1) recourse debt$11,000, (2) qualified nonrecourse debt$1,000, and (3) nonrecourse debt$1,300. There were no changes to the debt allocated to Jay during the tax year. If Jay is allocated a $23,000 loss for the current year, how much of the loss will be suspended under the tax basis and at-risk limitations?

• $1,300, $1,000.

• $1,000, $1,300.

• $0, $0.

• $22,000, $1,000.