Nareh began the year with a tax basis of $30,000 in her partnership interest. Her share of partnership liabilities consists of $11,000 of recourse liabilities and $14,000 of nonrecourse liabilities at the beginning of the year and $11,000 of recourse liabilities and $18,000 of nonrecourse liabilities at the end of the year. During the year, she was allocated $50,000 of partnership ordinary business loss. Nareh does not materially participate in this partnership, and she has $7,000 of passive income from other sources.