Sue invested $9500 in the ABC Limited Partnership and received a 10 percent interest in the partnership. The partnership had $29,000 of qualified nonrecourse debt and $29,000 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 $16,000.00 and an at-risk amount of $12,400. During the year, ABC LP generated a ($153,000) loss. How much of Sue's loss is disallowed due to her tax basis or at-risk amount?