Sue invested $9,500 in the abc limited partnership and received a 10 percent interest in the partnership. the partnership had $29,000 of qualified nonrecourse debt and $29,000 of debt sue is not responsible to repay because she is a limited partner. sue is allocated a 10 percent share of both types of debt, resulting in a tax basis of $15,300 and an at-risk amount of $12,400. during the year, abc lp generated a ($153,000) loss. how much of sue's loss is disallowed due to her tax basis or at-risk amount