the answer is 27000 ; 3046 but i want to know how they got that pls show step by step! thanks

Harold has a 50% interest in a general partnership that has a $14.000 loss for the year. He materially participates in the partnership, his basis in the partnership is $10,000 at the beginning of the year. He also has salary from other employment of $46,200. If he is single and claims the standard deduction, what are his taxable income and tax liability, respectively, in 20192 $27,000 $3,046 $39.000; 54510 $46,000 $5,963 None. $0 Harold has a 50% interest in a general partnership that has a $14.000 loss for the year. He materially participates in the partnership, his basis in the partnership is $10,000 at the beginning of the year. He also has salary from other employment of $46,200. If he is single and claims the standard deduction, what are his taxable income and tax liability, respectively, in 20192 $27,000 $3,046 $39.000; 54510 $46,000 $5,963 None. $0