On January 1, 2023, Ishmael Sawyer purchases a 4% interest in a limited partnership for $ 145 comma 000. Ian pays $ 72 comma 500 with the balance due to the partnership in 2024. For the fiscal period ending December 31, 2023, the partnership determines that it has a $ 24 comma 900 capital gain and a $ 59 comma 500 non-farming business loss. What is Ishmael's at-risk amount