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