Which of the following would not reduce a shareholder's basis in S corporation stock? OA shareholder's pro-rata share of any non-separately stated loss of the S corporation. OA shareholder's pro-rata share of an expense not deductible in computing the corporation's taxable income and not chargeable to the capital account. OA shareholder's share of all loss and deduction items of the S corporation that are separately stated and passed through to the shareholder. The excess of the corporation's deductions for depletion over the basis of the property subject to depletion.