The partnership of Martin & Clark sustained an ordinary loss of $84,000 in 2012. The partnership, as well as the two partners, are on a calendar-year basis. The partners share profits and losses equally. At December 31, 2012, Clark, who materially participates in the partnership’s business, had an adjusted basis of $36,000 for his partnership interest, before consideration of the 2012 loss. On his individual income tax return for 2012, Clark should deduct a(n)