Partner X of the XYZ equal partnership has a total basis in her partnership interest of $30,000. The partnership has $21,000 of nonqualified nonrecourse 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.

1. How much of Xs share of the XYZ loss is deductible?
2. How much and at what level (basis, at-risk amount, or passive activity loss) are Xs carryovers to the next year?