Rubio recently invested $25,600 (tax basis) in purchasing a limited partnership interest in which he will have no management rights in the company. His at-risk amount is $18,500. In addition, Rubio’s share of the limited partnership loss for the year is $28,650, his share of income from a different limited partnership was $8,350, and he had $50,800 in wage income and $19,800 in long-term capital gains.. how much of rubio's $37,600 loss from the limited partnership can he deduct in the current year considering all limitations?