Rubio recently invested $24,000 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $17,800. In addition, Rubio's share of the limited partnership loss for the year is $27,200, his share of income from a different limited partnership is $5,600, and he has $44,000 in wage income and $12,000 in long-term capital gains.

a. How much of Rubio's $27,200 loss is allowed considering only the tax-basis loss limitations?

b. How much of Rubio's $27,200 loss is allowed under the at-risk limitations?

c. How much of Rubio's $27,200 loss from the limited partnership can he deduct in the current year considering all limitations?