Rubio recently invested $25,000($tax basis$)$ In purchasing a limited patnership interest in which he will have no management rights in the company. His at$-$risk amount is $18,500.$ In addition, Rubios share of limited partnership loss income for the year is $$28500,$ his share incmr grom a different limited partnership is $5750$ and he has $45000$ in wage income and $$12500$ in long$-$term capital gains.

A$.$ How much of Rubios $$28500$ loss is allowed considering only the tax$-$basis loss limitation$?$ B$.$ How much of Rubios $28500$ loss is allowed under the at$-$risk limitation$?$