In Year 1, Angie purchased a general partnership interest in Partnership X. Angie was at risk for $20,000. In Year 1, Angie’s share of losses was $25,000 and, in Year 2, the partnership broke even. Which of the following is true with respect to the at-risk rules?

A. Angie can deduct 5,000 in Year 2 if she increases her amount at risk by $5,000.
B. Angie can deduct only $2,500 in Year 2 even if she increases her amount at by $5,000.
C. Angie cannot deduct any amount in Year 2, even if the partnership incurs recourse debt on tangible personal property, and Angie's share is $10,000.
D. Angie can deduct $5,000 only when her share of the partnership income is at least $5,000.