Nareh began the year with a tax basis of $$29,000$ in her partnership interest. Her share of partnership liabilities consists of $$9,000$ of recourse liabilities and $$12,000$ of nonrecourse liabilities at the beginning of the year and $$9,000$ of recourse liabilities and $$17,000$ of nonrecourse liabilities at the end of the year. During the year, she was allocated $$45,000$ of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $$5,000$ of passive income from other sources.

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?