Question 9 of 15. Which of the following does NOT increase a shareholder's at-risk basis? An amount borrowed by the shareholder, loaned to the S corporation, for whi Cash and the adjusted basis of property contributed to the corporation. The fair market value (FMV) of S corporation stock received by the shareho The shareholder's pro rata share of S corporation loss or deductions. Mark for follow up tion 10 of 15