Erin has a $100,000 basis in the stock of an S corporation. Which of the following items, if any, would not decrease her basis in the stock?

a. Distributions by the S corporation that are a return of capital.

b. Any expense of the S corporation that is not deductible in figuring its income and not properly chargeable to the capital account.

c. All loss and deduction items of the S corporation that are separately stated and passed through to the shareholder.

d. The amount of the deduction for depletion that is more than the basis of the property being depleted