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Nareh began the year with a tax basis of $ 4 6 , 0 0 0 in her partnership interest. Her share of partnership liabilities

Nareh began the year with a tax basis of $46,000 in her partnership interest. Her share of partnership liabilities consists of $10,000 of recourse liabilities and $12,000 of nonrecourse liabilities at the beginning of the year and $10,000 of recourse liabilities and $15,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $63,000 of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $7,000 of passive income from other sources.
a. How much of Nareh's loss is limited by her tax basis?
b. How much of Nareh's loss is limited by her at-risk amount?
c. How much of Nareh's loss is limited by the passive activity loss rules?

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