sue invested $13,000 in the abc limited partnership and received a 10 percent interest in the partnership. the partnership had $36,000 of qualified nonrecourse debt and $36,000 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 $20,200 and an at-risk amount of $16,600. during the year, abc lp generated a ($202,000) loss. how much of sue's loss is disallowed due to her tax basis or at-risk amount?