Which of the following is not considered in computing the taxpayer's amount at-risk with respect...

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Accounting

Which of the following is not considered in computing the taxpayer's amount at-risk with respect to a particular activity?

Money contributed to the activity

Adjusted basis of property contributed to the activity

Amounts borrowed where the taxpayer is personally liable

Loans where the mortgaged property is used as collateral for the loan

All of the above qualify as amounts at-risk

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