At the beginning of the current year, Monica has tax basis o…

At the beginning of the current year, Monica has tax basis of $130,000 in her interest in Perks, LLC, and her at risk amount is $105,000. Her share of Perk’s current year losses is $150,000, all of which is passive. Monica has a separate investment that generated $90,000 of passive income. Ignoring the excess business loss hurdle, based on this information, how much of Perk’s losses may Monica deduct for the current year?