John, a limited partner of Candy Apple, LP, is allocated $32,000 of ordinary business loss from the partnership. Before the loss allocation, his tax basis is $22,000 and at-risk amount is $12,000. John also has ordinary business income of $22,000 from Sweet Pea, LP as a general partner and ordinary business income of $8,200 from Red Tomato, as a limited partner. How much of the $32,000 loss from Candy Apple can John deduct currently?

A. 32,000

B. 12,000

C. 8,200

D. 23,800