Which of the following statements is true about increases to shareholder basis?

A shareholder's distributive share of an S corporation's Section $179$ deduction will increase their basis.

Like a general partner, a shareholder is responsible for the recourse debts of the S corporation and will increase their basis by their distributive share of the debt.

When a shareholder contributes property to the S corporation, their basis is generally increased by the amount of their adjusted basis in the property.

Distributions made to the shareholder will increase their basis.