Jerome Has a 10% Interest in a Limited Partnership

Jerome has a 10% interest in a limited partnership. The adjusted cost base of Jerome's partnership interest at the beginning of 20x0 was $30,000. During 20x0 the partnership reported a $10,000 taxable capital gain and $150,000 in business income. At the end of 20x0 Jerome had an outstanding loan balance of $10,000 with the partnership.
Required:
Determine Jerome's at-risk amount at the end of the year.