Which of the following is not a potential limitation on partnership losses that can be deducted on the partner's personal income tax return?

a) The partner's share of Section 263(A) preproductive expenses.

b) The partner's share of the entity's loss that exceeds the adjusted basis of the partner's interest in the entity at year end.

c) Amounts for which the partner is not at risk when a loss occurs from an activity carried on as a trade or business by the partnership entity.

d) For an individual partner, a loss related to rental activities.