Refer to the facts in Problem 33 and assume instead that Triple-K allocated to her a loss of $60,000 in 2019. What amount does Wilmah have at risk as of January 1, 2020?

Problem 33

In 2019, Wilmah Lansing invested in the Triple-K Limited Partnership by paying $15,000 cash and signing a $40,000 nonrecourse note. She also pledged $25,000 worth of securities for a loan obtained by the partnership. Her basis in the securities was $10,000. What amount does Wilmah have at risk in Triple-K as of January 1, 2020, if the partnership broke even (no income or loss)?