Molly Grey (single) acquired a 30 percent limited partnership interest in Beau Geste LLP several years ago for $67,000. At the beginning of year 1, Molly has tax basis and an at-risk amount of $24,500. In year 1, Beau Geste incurs a loss of $223,500 and does not make any distributions to the partners. In year 1, Molly's AGI (excluding any income or loss from Beau Geste) is $70,800. This includes $12,200 of passive income from other passive activities. In year 2, Beau Geste earns income of $37,000. In addition, Molly contributes an additional $38,350 to Beau Geste during year 2. Molly's AGI in year 2 is $75,600 (excluding any income or loss from Beau Geste). This amount includes $9,140 in income from her other passive investments. Based on the above information, complete the following tables:

****The area that has me confused is the first box under contribution for year 2

At-Risk:

Initial year 1 amount: $24500

Allowed loss: ($24500)

End of year 1 at risk amount 0

Contribution for year 2 $38,350

BG Income 11,100

Allowed loss; ???? What is the formula to get this number???

End of year 2 at risk amount ????