sandra purchased a limited partnership interest in year 1. she had nondeductible passive losses of $30,000 in year 1 and $20,000 in year 2 from the partnership. if she sells her partnership interest in year 3 for a $10,000 gain, has $15,000 of income from the partnership up to the date of sale, and has $100,000 of nonpassive income, how much can she deduct in year 3