Which of the Following Increases the Taxpayer's At-Risk Amount

Multiple Choice

Which of the following increases the taxpayer's at-risk amount?

A) A taxpayer's share of recourse liabilities.
B) A taxpayer's share of qualified nonrecourse liabilities.
C) A taxpayer's share of nonrecourse liabilities.
D) Both a taxpayer's share of recourse liabilities and a taxpayer's share of qualified nonrecourse liabilities.