The adjusted cost base of Cs limited partnership interest was $70,000 on January 1 of the current year. The partnership allocated $40,000 of profit to C in the current year. The allocated profit consisted of $36,000 business income and $4,000 capital gains. In the previous year, the partnership loaned $10,000 to C. This loan remains outstanding at the end of the current year. Determine Cs at-risk amount at the end of the current year.