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Rubio recently invested $$21,500($tax basis$)$ in purchasing a limited partnership interest in which he will have no

management rights in the company. His at$-$risk amount is $$16,050.$ In addition, Rubio's share of the limited partnership loss

for the year is $$23,950,$ his share of income from a different limited partnership is $$5,225,$ and he has $$41,500$ in wage

income and $$10,750$ in long$-$term capital gains.

b$.$ How much of Rubio's $$23,950$ loss is allowed under the at$-$risk limitations$?$