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13.) In 2022 Scott recently sold his qualified small business stock for $70,000 after holding it for 4 years. His basis in the stock is $30,000. Assuming his marginal tax rate is 32 percent, how much tax will he owe on the sale? 14.) Zeke recently invested $20,000 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $15,000. In addition, Zeke's share of the limited partnership loss for the year is $(27,000), his share of income from a different limited partnership is $8,000, and he has $60,000 in wage income and $10,000 in long-term capital gains. How much of Zeke's $(27,000) loss can he deduct considering all passive activity limitations