Nareh began the year with a tax basis of $42,000 in her partnership interest. Her share of partnership liabilities consists of $10,000 of recourse liabilities and $8,000 of nonrecourse liabilities at the beginning of the year and $10,000 of recourse liabilities and $10,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $53,000 of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $2,000 of passive income from other sources. a. How much of Nareh's loss is limited by her tax basis