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.
Answer: B