Rubio recently invested $21,500 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $16,050. In addition, Rubio's share of the limited partnership loss for the year is $23,950, his share of income from a different limited partnership is $5,225, and he has $41,500 in wage income and $10,750 in long-term capital gains.

a. How much of Rubio's $23,950 loss from the limited partnership can he deduct in the current year considering all limitations?

b. How much of Rubio's $23,950 loss is allowed under the at-risk limitations?