Nareh began the year with a tax basis of $$49,000$ in her partnership interest. Her share of partnership liabilities consists of $$4,000$ of recourse liabilities and $$14,000$ of nonrecourse liabilities at the beginning of the year and $$4,000$ of recourse liabilities and $$16,000$ of nonrecourse liabilities at the end of the year. During the year, she was allocated $$62,000$ of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $$8,000$ of passive income from other sources.

b$.$ How much of Nareh's loss is limited by her at$-$risk amount?

Loss limited by her at$-$risk amount