Jenna began the year with a tax basis of $41,000 in her partnership interest. Her share of partnership liabilities consists of $9,000 of recourse liabilities and $15,000 of nonrecourse liabilities at the beginning of the year and $9,000 of recourse liabilities and $19,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $52,000 of partnership ordinary business loss. Jenna does not materially participate in this partnership, and she has $2,000 of passive income from other sources.

a. How much of Jennas loss is limited by her tax basis?

b. How much of Jennas loss is limited by her at-risk amount?

c. How much of Jennas loss is limited by the passive activity loss rules?