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Required information

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Alfonso began the year with a tax basis in his partnership interest of $$49,000.$ His share of partnership liabilities at the beginning and end of the year consists of $$7,000$ of recourse liabilities and $$3,000$ of nonrecourse liabilities. During the year, he was allocated $$67,000$ of partnership ordinary business loss. Alfonso does not materially participate in this partnership, and he has $$3,000$ of passive income from other sources.

b$.$ How much of Alfonso's loss is limited by his at$-$risk amount?

Loss limited by his at$-$risk amount

$$,56,00$