Sally recently invested $10,000 (tax basis) in a limited partnership interest. Her at-risk amount is also $10,000. The partnership lost $6,000 this year, and Sally's share of the loss is $2,000. Sally has $40,000 in wage income and $2,000 of dividend income. In addition, Sally's share of income from a different limited partnership is $1,000. Sally does not meet the tests for material participation for either of her partnership interests. How much of Sally's $2,000 loss from the limited partnership can she deduct this year