Rubio recently invested $21,000 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $15,700. In addition, Rubio's share of the limited partnership loss for the year is $23,300, his share of income from a different limited partnership is $5,150, and he has $41.000 in wage income and $10,500 in long-term capital gains b. How much of the loss from part (a) is allowed under the at-risk limitations? Loss ollowed as per trisk limitation