All of the Following Would Reduce the Basis of a Shareholder's

Multiple Choice

All of the following would reduce the basis of a shareholder's stock in an S corporation,except

A) a shareholder's pro rata share of nontaxable distributions by the S corporation to its shareholders.
B) a shareholder's share of all loss and deduction items of the S corporation that are separately stated and passed through to the shareholder.
C) a shareholder's pro rata share of any nondeductible expenses of the S corporation.
D) a shareholder's pro rata share of loan repayments made by the S corporation.