Indicate whether the below increase or decrease a taxpayer's at-risk amount.

Taxpayer's share of the activity's deductible loss.

Taxpayer's share of the activity's income.

Withdrawals from the activity

Taxpayer's share of amounts borrowed for use in the activity that are qualified non-recourse financing

Adjusted babsis of property contributed to the activity

___________________

Indicate whether the following are capital assets, sec. 1231 assets or neither.

Car used for personal use.

Car used in a business.

Car in inventory at an auto dealership.

IBM corporate bond..

Accounts Receivable

Real property used in a business

Personal property used in a business.

Land