Joe invested $13,000 in the XYZ Limited Partnership and received a 10 percent interest in the partnership. The partnership had $36,000 of qualified nonrecourse debt and $36,000 of debt Joe is not responsible to repay because she is a limited partner. Joe is allocated a 10 percent share of both types of debt, resulting in a tax basis of $20,200 and an at-risk amount of $16,600. During the year, XYZ LP generated a ($202,000) loss. How much of Joe's loss is disallowed due to his tax basis or at-risk amount