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Roger has a 25 percent interest in the DEF Partnership, and his tax basis before considering his share of Tax's current-year loss is $30,000. Included

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Roger has a 25 percent interest in the DEF Partnership, and his tax basis before considering his share of Tax's current-year loss is $30,000. Included in his tax basis is a $7,000 share of the partnership's recourse debt and a $15,000 share of its nonrecourse debt. Assume the nonrecourse debt does not constitute "Qualified Nonrecourse Financing" If DEF has a $100,000 ordinary loss for the year, how much of Roger's share of the partnership loss is suspended because of the at-risk, limitation? (Please enter your answer as a negative number)

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