Rubio recently invested $28,500 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $20,950. In addition, Rubios share of the limited partnership loss for the year is $33,050, his share of income from a different limited partnership is $6,275, and he has $48,500 in wage income and $14,250 in long-term capital gains. a. How much of Rubios $33,050 loss is allowed considering only the tax-basis loss limitations?