Which of the Following Decreases a Taxpayer's At-Risk Amount

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

A) Cash and the adjusted basis of property contributed to the activity.
B) Amounts borrowed for use in the activity for which the taxpayer is personally liable or has pledged as security property not used in the activity.
C) Taxpayer's share of amounts borrowed for use in the activity that is qualified nonrecourse financing.
D) Taxpayer's share of the activity's income.
E) None of these.