Rebecca is a limited partner in the rst partnership, which is not publicly traded. her allocable share of rst’s passive ordinary losses from a nonrealty activity for the current year is ($60,000). rebecca has a $40,000 adjusted basis (outside basis) for her interest in rst (before deduction of any of the passive losses). her amount "at risk" is $30,000 (before deduction of any of the passive losses). she also has $25,000 of passive income from other sources. she has no business losses for the year from other sources. how much of her ($60,000) allocable rst loss can rebecca deduct on her current year’s tax return?