Ruby's Tax Basis in Her Partnership Interest at the Beginning

Essay

Ruby's tax basis in her partnership interest at the beginning of the partnership's tax year was $13,000.The following items were included in her Schedule K-1 from the partnership for the year:
$\begin{array} { l r r } \text { Cash Distribution } & \$ 2,000 \\\text { Ordinary Business Loss } & \$ ( 14,000 ) \\\text { Short-Tern Capital Gains } & \$ 2,000 \\\text { Reduction in Ruby's Share of Partrership Debt } & \$ 4,000\end{array}$ Determine what amounts related to these items Ruby will report on her tax return assuming her tax basis and at risk amount are equal and that she is a material participant in the partnership's activities.