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Rubio recently invested $$20,500($tax basis$)$ in purchasing a limited partnership interest in which he will have no

management rights in the company. His at$-$risk amount is $$15,350.$ In addition, Rubio's share of the limited partnership loss

for the year is $$22,650,$ his share of income from a different limited partnership is $$5,075,$ and he has $$40,500$ in wage

income and $$10,250$ in long$-$term capital gains.

c$.$ How much of Rubio's $$22,650$ loss from the limited partnership can he deduct in the current year considering all limitations$?$

Answer is complete but not entirely correct.