Jenna began the year with a tax basis of $45,000 in her partnership interest. Her share of partnership debt consists of $6,000 of recourse debt and $10,000 of nonrecourse debt at the beginning of the year and $6,000 of recourse debt and $13,000 of nonrecourse debt at the end of the year. During the year, she was allocated $65,000 of partnership ordinary business loss. Jenna does not materially participate in this partnership and she has $4,000 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 further limited by her at-risk amount?

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