Steven Invested $25,000 as a Limited Partner in a Partnership

Steven invested $25,000 as a limited partner in a partnership. His partnership interest is 30%. During the first year, the partnership had a business loss of $100,000. Steven is in a 45% tax bracket. What was the after-tax value of Steven's investment?

A) $13,500
B) $13,750
C) $11,250
D) $11,500
E) *Restricted to 'at-risk amount'