Rubio recently invested $29,500 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $21,650. In addition, Rubios share of the limited partnership loss for the year is $34,350, his share of income from a different limited partnership is $6,425, and he has $49,500 in wage income and $14,750 in long-term capital gains. (a.) How much of Rubios $34,350 loss is allowed considering only the tax-basis loss limitations? b. How much of the loss from part (a) is allowed under the at-risk limitations?