Jeremy is a 10% partner in a partnership. His share of the loss this year is $23,000 (the entire loss is passive). His base is in the partnership is $18,000, his at risk amount is $16,000 and he has $11,000 of passive income from other investment. How much of this clause can Jeremy deduct this year? a. 0 b. 16,000. c. 18,000. d. 11,000