Rubio recently invested $22,500 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $16,750. In addition, Rubios share of the limited partnership loss for the year is $25,250, his share of income from a different limited partnership is $5,375, and he has $42,500 in wage income and $11,250 in long-term capital gains.

A. How much of Rubios $25,250 loss is allowed considering only the tax-basis loss limitations?

B. How much of the loss from part (a) is allowed under the at-risk limitations?

C. How much of Rubios $25,250 loss from the limited partnership can he deduct in the current year considering all limitations?