Partner X of the XYZ equal partnership has a total basis in her partnership interest of $30,000. The partnership has $21,000 of non-qualified non-recourse debt, and no recourse debt. XYZ has a current ordinary loss of ($120,000). X does not materially participate in XYZ, and also has another passive activity for which her share of the income for the year is $5,000. How much of X's share of the XYZ loss is deductible, and how much and at what level (basis, at-risk amount, passive activity loss) are X's carryovers to the next year?