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