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Nareh began the year with a tax basis of $$40,000$ in her partnership interest. Her share of partnership liabilities consists of $$3,000$ of recourse liabilities and $$11,000$ of nonrecourse liabilities at the beginning of the year and $$3,000$ of recourse liabilities and $$13,000$ of nonrecourse liabilities at the end of the year. During the year, she was allocated $$51,000$ of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $$5,000$ of passive income from other sources.

a$.$ How much of Nareh's loss is limited by her tax basis?