Rubio recently invested $25,000 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $18,500. In addition, Rubio's share of the limited partnership loss for the year is $28,500, his share of income from a different limited partnership is $5,750, and he has $45,000 in wage income and $12,500 in long-term capital gains. Problem 7-60 Part-b (Algo) b. How much of Rubio's $28,500 loss is allowed under the at-risk limitations? Loss allowed as per at-risk limitation