Tax Drill - At-Risk Provisions Indicate whether the following items "Increase" or "Decrease" a taxpayer's at-risk amount. a. Cash and the adjusted basis of property contributed to the activity. Increase b. Withdrawals from the activity. c. Taxpayer's share of the activity's deductible loss. d. Amounts borrowed for use in the activity for which the taxpayer is personally liable or has pledged as security property not used in the activity. e. Taxpayer's share of amounts borrowed for use in an activity, involving the holding of real property, that are qualified nonrecourse financing