Rubio recently invested $23,500 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $17,450. In addition, Rubio's share of the limited partnership loss for the year is $26,550, his share of income from a different limited partnership is $5,525, and he has $43,500 in wage income and $11,750 in long-term capital gains.

a. How much of Rubio's $26,550 loss is allowed considering only the tax-basis loss limitations?

b. How much of Rubio's $26,550 loss is allowed under the at-risk limitations?

c. How much of Rubio's $26,550 loss from the limited partnership can he deduct in the current year considering all limitations?