Nareh began the year with a tax basis of $37,000 in her partnership interest. Her share of partnership liabilities consists of $12,000 of recourse liabilities and $10,000 of nonrecourse liabilities at the beginning of the year and $12,000 of recourse liabilities and $15,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $47,000 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?