Sue invested $$10,500$ in the ABC Limited Partnership and received a $10$ percent interest in the partnership. The partnership had $$31,000$ of qualified nonrecourse debt and $$31,000$ of debt Sue is not responsible to repay because she is a limited partner. Sue is allocated a $10$ percent share of both types of debt, resulting in a tax basis of $$16,700$ and an at$-$risk amount of $$13,600.$ During the year, ABC LP generated a $($$$167,000)$ loss. How much of Sue's loss is disallowed due to her tax basis or at$-$risk amount?

Multiple Choice

$$0$; all of her loss is allowed to be deducted.

$$3,100$ disallowed because of her at$-$risk amount.

$$3,100$ disallowed because of her tax basis.

$$6,200$ disallowed because of her tax basis.

$$6,200$ disallowed because of her at$-$risk amount.