The following facts apply to Questions $1-7.$

Julie Simons $($single$)$ acquired a $30$ percent limited partnership interest in Spinning Wheels LLP several years ago for $$57,000.$ At the beginning of year $1,$ Julie has tax basis and an at$-$risk amount of $$35,000.$ In year $1,$ Spinning Wheels incurs a loss of $$300,000$ and does not make any distributions to the partners.

In year $1,$ Julie's AGI $($excluding any income or loss from Spinning Wheels$)$ is $$90,000.$ This includes $$25,000$ of passive income from other passive activities.

In year $2,$ Spinning Wheels earns income of $$60,000.$ In addition, Julie contributes an additional $$40,000$ to Spinning Wheels during year $2.$ Julie's AGI in year $2$ is $$83,000($excluding any income or loss from Spinning Wheels$).$ This amount includes $$12,000$ in income from her other passive investments.

What is Julie's at$-$risk amount at the end of year $1?$