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. b. How much of the loss from part (a) is allowed under the at-risk limitations? c. How much of Rubios $33,050 loss from the limited partnership can he deduct in the current year considering all limitations?