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. a. How much of Rubio's $23,300 loss is allowed considering only the tax-basis loss limitations? Loss allowed as per tax basis loss limitation