Rublo recently invested $20,000 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $15,000. In addition, Rublo's share of the ilmited partnership loss for the year is $22,000, his share of income from a different limited parthership is $5,000, and he has $40,000 in wage income and $10.000 in long-term capital gains. How much of Rublo's $22,000 loss is allowed considering only the tax-basis loss limitations?

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