Problem: A taxpayer bought 5% of an S-corporation in 1997 for $25,000. From 1997 through 2021, the corporation's taxable income year amounts exceeded its taxable loss years by $4,500,000. Total non-deductible expenses exceeded non-taxable income by $500,000 and the taxpayer took $180,000 in cash distributions. What is this taxpayer's basis at the end 2021?