Rubio recently invested $24,500 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $18,150. In addition, Rubio's share of the limited partnership loss for the year is $27,850, his share of income from a different limited partnership is $5,675, and he has $44,500 in wage income and $12,250 in long-term capital gains. Problem 7-60 Part-a (Algo) a. How much of Rubio's $27,850 loss is allowed considering only the tax-basis loss limitations