a$.$ Casify the following events as ether an "Increase" or a "Decrease" in an imeater's at$-$riak ampunt.

The amount of caih and the adfusted bais of property combributed to the activity.

Amounts berrowed for use in the activity for mhich the taxpeyer in pernenally liable or has pledged an security property not uned in the activy.

The amount of cash and the adjuasted basis of property whitrem from the activity $($Le$.,$ mithdramals$).$

The texpayer's share of ameunts berrowed for use in an activity involving the hoiding of real property that is qualified nenrecburse financing that is secured by real property used in the activity.

The taxpayer's ahare of deductible lospes trom the activity. $$

The taxpayer's ahare of any reductions of debt for which reciburse agnitit the $$ tespeyer exists, or reductions of qualifed nonrecourse debt.

The taxpeyer's share of the activity income. $$

b$.$ Assume a taspeyer is facing dipallowances becaupe of at$-$rigk limitabions$.$ Indicate whether the tapaper cas empley aty of the atrategies ampunt" or "Nis, if can't be uned to increase amount".

Invent additional funds or property. $$

Increase recourse or qualifed nonrecourse $$ butioest debe.

Decrease recourse or qualifed nenvecourse $$ bupinews debt.