Rubio recently invested $17,600 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. his at-risk amount is $11,000. in addition, rubio’s share of the limited partnership loss for the year is $21,800, his share of income from a different limited partnership is $6,000, and he has $41,400 in wage income and $13,700 in long-term capital gains. (input the amount as positive value.) how much of rubio's $21,800 loss is allowed considering only the tax-basis loss limitations?