Sue invested $10,000$ in the ABC limit partnership and receive a $10\%$ interest in the partnership department ship has $30,000$ of qualify non$-$recourse depth in the $$30$ of debt suit is not responsible to your pay because she is a limited partner Sue is allocated a $10\%$ share of both types of debt result in a tax basis of $$16,000$ in an at$-$risk amount of $$13,000$ during a year ABC LP generated a $$160,000$ loss how much is Sue's loss is disallow due to her tax basis or at$-$risk amount