Whcih one of the folowing items does not increase ashareholder's basisni an Scorporation? .a AlincomeitemsoftheScorporation,includingtax-exemptincome,thatareseparately stated and passed through to the shareholders. b. Any nonseparately stated income of the Scorporation. c. The amount of the deductions for depletion that si more than the basis of the property being depleted. d. Any expense of the Scorporation that si not deductibleni figuring its income and no property chargeable to a capital account