Sue invested $10,500 in the ABC Limited Partnership and received a 10 percent interest in the partnership. The partnership had $31,000 of 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