Rodney invests $20,000 in a limited partnership Interest during January of 2018. Under the partnership agreement, Ilmited partners are not liable for any partnership loans. During 2018 , Rodney's share of income from thepartneyship is $3,000 and he withdraws $1,000. At the beginning of 2019. Rodney's amoun at risk in the partnership is $22,000.