Rubio recently invested $32,500 (tax basis) in purchasing a limited partnership interest. His at-risk amount is $23,750. In addition, Rubio’s share of the limited partnership loss for the year is $38,250, his share of income from a different limited partnership is $6,875, and he has $52,500 in wage income and $16,250 in long-term capital gains.

Required:
a. How much of Rubio's $28,650 loss is allowed considering only the tax basis loss limitations?
b. How much of the loss from part (a) is allowed under the at-risk limitations?
c. How much of Rubio’s $28,650 loss from the limited partnership can he deduct in the current year considering all limitations?