Mary is a limited partner in the non publicly traded Star Partnership. Her amount "at risk" in Star Partnership is $42,000 (before deduction of any of the passive losses), and she also has $21,000 of passive income from other sources. Her allocable share of Star Partnership's passive ordinary losses from a nonrealty activity for the current year is ($72,000). Mary has a $52,000 adjusted basis (outside basis) for her interest in Star Partnership (before deduction of any of the passive losses). She has no business losses for the year from other sources. How much of her ($72,000) allocable Star Partnership loss can Mary deduct on her current-year tax return?

$21,000
	$52,000
	$72,000
	$0