A Taxpayer's At-Risk Amount in an Activity Is Increased By

A taxpayer's at-risk amount in an activity is increased by:

A) a reduction in the amount of debt related to the activity that the taxpayer is responsible for paying.
B) cash contributions to the activity.
C) cash distributions from the activity.
D) a reduction in the amount of debt related to the activity that the taxpayer is responsible for paying and cash contributions to the activity.
E) a reduction in the amount of debt related to the activity that the taxpayer is responsible for paying and cash distributions from the activity.