Jill, a general partner of ABC, LP, is allocated $20,000 of ordinary business loss from the partnership. Before the loss allocation, her tax basis is $18,000 and her at-risk amount is $15,000. Jill also has ordinary business income of $17,500 from Mimi, LP, as a general partner and ordinary business income of $6,500 from Tom, LP, as a limited partner. How much of the $20,000 loss from ABC LP can Jill deduct currently after applying all tax limitations