A shareholder has made a contribution to the S-Corp of $10,000 and loaned the S-Corp an additional $15,000. The shareholder also arranged for a local bank to lend the corporation an additional $80,000. The shareholder and spouse both fully guaranteed the loan. The corporation's net income for the year was $30,000. The shareholder withdrew $70,000. What is the shareholder's at-risk basis in the corporation? a. ($15,000) b. $20,000 c. $55,000 d. $115,000 c. $35,000 f. $100,000 g. $65,000 h. Zero