Larry recently invested $29,500 (tax basis) In purchasing a limited parthership interest in which he will have no management rights in the company. His at-risk amount is also $29,500, In addition, Larry's share of the limited partnership loss for the year is $2,475, his share of income from a different limited partnership is $1,190, and he has $3,950 of dividend income from the stock he owns. How much of Larry's $2,475 loss from the limited partnershlp can he deduct in the current year