Which of the following does not decrease an S shareholder’s basis in S corporation stock?

a. The shareholder’s pro rata share of the S corporation’s nondeductible expenses.

b. The shareholder’s pro rata share of the S corporation’s short-term capital losses.

c. A $5,000 cash distribution to a shareholder whose basis in the stock before the distribution is $0.

d. All of the above decrease the shareholder’s basis in the S corporation stock.