Larry recently invested $33,600 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is also $33,600. In addition, Larrys share of the limited partnership loss for the year is $4,190, his share of income from a different limited partnership was $2,400, and he had $4,200 of dividend income from the stock he owns. How much of Larry's $4,190 loss from the limited partnership can he deduct in the current year?

What is deductible loss?