Alfonso began the year with a tax basis in his partnership interest of $49,000. His share of partnership liabilities at the beginning and end of the year consists of $7,000 of recourse liabilities and $3,000 of nonrecourse liabilities. During the year, he was allocated $67,000 of partnership ordinary business loss. Alfonso does not materially participate in this partnership, and he has $3,000 of passive income from other sources.Problem 20-73 Part b (Algo)b. How much of Alfonso's loss is limited by his at-risk amount?