Nareh began the year with a tax basis of $26,000 in her partnership interest. Het share of partnership liabilities consists of $8,000 of recourse liabilities and $15,000 of nonrecourse liabilities at the beginning of the year and $8,000 of recourse liabilities and $20,000 of nonrecourse liablities at the end of the year. During the year, she was allocated $44,000 of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $7,000 of passive income from other sources. Problem 09-74 Part a (Algo) a. How much of Nareh's loss is limited by her tax basis