Stuart Owns a 20% Interest in a Partnership (Not Involved

Multiple Choice

Stuart owns a 20% interest in a partnership (not involved in real estate) in which his at-risk amount was $18,000 at the beginning of the year.The partnership produces a $50,000 loss for the year.What is Stuart's at-risk amount at the end of the year?

A) $0.
B) $8,000.
C) $10,000.
D) ($32,000) .