Rubio recently invested $31,000 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $22,700. In addition, Rubios share of the limited partnership loss for the year is $36,300, his share of income from a different limited partnership is $6,650, and he has $51,000 in wage income and $15,500 in long-term capital gains.

c. How much of Rubios $36,300 loss from the limited partnership can he deduct in the current year considering all limitations?