Ellen purchases a $20\%$ partnership interest but does not participate in the partnership$$s business. She owns no other passive investments. Her Section $704($d$)$ basis in the partnership $=$ $$80,000.$ Of this amount, $$70,000$ is at risk. Ellen$$s distributive share of the partnership$$s loss for the current year $=$$$60,000.$ Ellen can deduct: a$.$ $$0$ c$.$ $$70,000$ b$.$ $$80,000$ d$.$ $$60,000$