Sue invested $$9,000$ in the ABC Limited Partnership and received a $10$ percent interest in the partnership. The partnership had $$28,000$ of qualified nonrecourse

debt and $$28,000$ 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 $$14,600$ and an at$-$risk amount of $$11,800.$ During the year, ABC LP generated a $($$$146,000)$ 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.

$$2,800$ disallowed because of her at$-$risk amount.

$$2,800$ disallowed because of her tax basis.

$$5,600$ disallowed because of her tax basis.

$$5,600$ disallowed because of her at$-$risk amount.