Rubio recently invested $$20,500($tax basis$)$ in purchasing a limited partnership interest in which he will have no management rights in the company. His at$-$risk amount is $$15,350.$ In addition, Rubio's share of the limited partnership loss for the year is $$22,650,$ his share of income from a different limited partnership is $$5,075,$ and he has $$40,500$ in wage income and $$10,250$ in long$-$term capital gains.

Problem $7-60$ Part$-$a $($Algo$)$

a$.$ How much of Rubio's $$22,650$ loss is allowed considering only the tax$-$basis loss limitations$?$