In 2010, Andrea invested in the EUNICE Limited Partnership ("EUNICE L.P.") by paying $50,000 cash and contributing additional assets worth $50,000 (and having a basis equal to $50,000 on the date of the contribution). What amount did Andrea have at risk in EUNICE L.P. as of January 1, 2011, if EUNICE L.P. broke even in 2010 (i.e., EUNICE L.P. had no income or loss in 2010)?