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Rubio recently invested $$25,000($tax basis$)$ in purchasing a limited partnership interest in which he will have no management rights in the company. His at$-$risk amount is $$18,500.$ In addition, Rubio's share of the limited partnership loss for the year is $$28,500,$ his share of income from a different limited partnership is $$5,750,$ and he has $$45,000$ in wage income and $$12,500$ in long$-$term capital gains.

c$.$ How much of Rubio's $$28,500$ loss from the limited partnership can he deduct in the current year considering all limitations$?$

Deductible loss