Alfonso began the year with a tax basis in his partnership interest of $29,000. his share of partnership debt at the beginning and end of the year consists of $3,000 of recourse debt and $6,000 of nonrecourse debt. during the year, he was allocated $49,000 of partnership ordinary business loss. alfonso does not materially participate in this partnership and he has $1,000 of passive income from other sources.

a. how much of alfonso’s loss limited by his tax basis?
b. how much of alfonso’s loss is limited by his at-risk amount?
c. how much of alfonso’s loss is limited by the passive activity loss rules?

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?