Probably 32a. If some or all of your investment is not at risk, you will need to attach Form 6198 - At Risk Limitations, as your loss won't be fully deductible. Your investment is not at risk if you are protected from losing that money even if the business fails. You can click that link for more information.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"