The at-risk amount is increased each tax year by:
A)The share of debt the investor is liable to repay.
B)Income items.
C)The basis of assets contributed.
D)All of the above.

Question

Quizplus · Accepted Answer

The at-risk amount is increased each tax year by the combination of the share of debt the investor is liable to repay, income items, and the basis of assets contributed. All of these factors impact the amount of at-risk investment for the investor. Therefore, the correct choice is D.

The At-Risk Amount Is Increased Each Tax Year By