The partnership of Spencer and Rey realized an ordinary loss of $52,000 anddividend income of $10,000in 2018. Both the partnership and the two partners are on a calendar year basis and partners are equal partner.On December 31, 2018, Spencer and Rey had basis in partnership interest $30,000 and $18,000 respectively.On his individual return for 2018, what amount of loss should Reydeduct?