Five years ago, Abigail invested $400,000 for a 25% interest in Crab Tree Partnership. The partnership has incurred losses every year and by the beginning of this year, her outside basis in Crab Tree has declined to $20,000 including her share of liabilities. The partnership is predicted to have losses of $200,000 this year. Abigail has come to you for both tax and non-tax advice about whether or not she should increase her basis by $30,000, either by increasing their recourse debt or by contributing an additional $30,000 to the partnership. Provide Abigail with some of the tax and non-tax factors she should consider when making this decision.