Sue invested $7,000 in the ABC Limited Partnership and recelved a 10 percent interest in the partnership. The partnership had $24,000 of qualified nonrecourse debt and $24,000 of debt Sue is not responsible to repay because she is a limited parther. Sue is allocated a 10 percent share of both types of debt, resulting in a tax basis of $11,800 and an at-rlsk amount of $9.400. During the year, ABC LP generated a ($118,000) loss. How much of Sue's loss is disallowed due to her tax basis or at-risk amount